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A critical analysis of the recent change to the unilateral foreign employment income tax exemption in South Africa and its cross-border interaction
South Africa is at the forefront of implementing the Multilateral Convention to Implement Tax Treaty Related Measures of the OECD to prevent base erosion and profit shifting (MLI), the Base Erosion and Profit Shifting Project (BEPS) recommendations and the tackling of double non-taxation. In 2017, t...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2022
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