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The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange

It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in...

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Bibliographic Details
Main Author: Masilo, Phuthehi
Other Authors: Hattingh, Johann
Format: Thesis
Language:English
Published: Department of Commercial Law 2021
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