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An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation

Includes abstract

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Bibliographic Details
Main Author: Gutuza, Tracy
Other Authors: Jooste, Richard
Format: Thesis
Language:English
Published: Department of Commercial Law 2014
Subjects:
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access_status_str Open Access
author Gutuza, Tracy
author2 Jooste, Richard
author_browse Gutuza, Tracy
Jooste, Richard
author_facet Jooste, Richard
Gutuza, Tracy
author_sort Gutuza, Tracy
collection Thesis
description Includes abstract
format Thesis
id oai:open.uct.ac.za:11427/4628
institution University of Cape Town (South Africa)
language eng
last_indexed 2026-06-10T12:43:41.662Z
license_str Not specified — see source repository
provenance_str_mv Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository
publishDate 2014
publishDateRange 2014
publishDateSort 2014
publisher Department of Commercial Law
publisherStr Department of Commercial Law
record_format dspace
source_str UCTD — University of Cape Town Open Access Repository
spelling oai:open.uct.ac.za:11427/4628 An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation Gutuza, Tracy Jooste, Richard Horak, Wally Commercial Law Includes abstract Includes bibliographical references. This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy. 2014-07-30T18:13:21Z 2014-07-30T18:13:21Z 2013 Doctoral Thesis Doctoral PhD http://hdl.handle.net/11427/4628 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town
spellingShingle Commercial Law
Gutuza, Tracy
An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
thesis_degree_str Doctoral
title An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
title_full An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
title_fullStr An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
title_full_unstemmed An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
title_short An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
title_sort analysis of the methods used in the south african domestic legislation and in double taxation treaties entered into by south africa for the elimination of international double taxation
topic Commercial Law
url http://hdl.handle.net/11427/4628
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AT gutuzatracy analysisofthemethodsusedinthesouthafricandomesticlegislationandindoubletaxationtreatiesenteredintobysouthafricafortheeliminationofinternationaldoubletaxation