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The interpretation of South African double taxation agreements under international law
Dissertation (LLM)--University of Pretoria, 2014.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2014
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| _version_ | 1867613634002157568 |
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| access_status_str | Open Access |
| author2 | Louw, C (Adv.) |
| author_browse | Louw, C (Adv.) |
| author_facet | Louw, C (Adv.) |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (LLM)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41452 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:15.557Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/41452 The interpretation of South African double taxation agreements under international law Louw, C (Adv.) Johannes, Benhardt Laurentius Assignment rules Bilateral Agreement Context Common Interpretation Customary International Law Docrine of self-executing treaties Double taxation Double Tax Agreements Exemption with progression Full credit Model Tax Convention on Income and on Capital International agreement Interpretation of Double Tax Agreements International Law Irreconcilable conflicting issues Ordinary tax credit Method Parallel Treaties Tax Sparing Credit Static versus Ambulatory interpretation Taxation of Income The OECD model The UN model The Commentaries of the OECD model Vienna convention on the Law of Treaties UCTD Dissertation (LLM)--University of Pretoria, 2014. This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreement); second, it also becomes part of domestic law. DTAs are governed by principles of customary international law some of which have been codified in the Vienna Convention on the Law of Treaties (‘VCLT’). Though South Africa is not a party to the VCLT, nevertheless, there is judicial support in South Africa for the notion that VCLT reflects general principles of international law [Harksen v President of the Republic of South Africa 1998 (2) SA 1011 (C)]. DTAs are incorporated into South African domestic law by way of statutory enactment in accordance with the dualist approach to international law. The first purpose of the dissertation is to systematise and analyse the structure of an OECD Model Tax Convention (‘OEC D MTC’) and the international methods (principles) of interpretation of DTAs in order to gain a better understanding of how this international methods functions. A number of issues relating to the interpretation of these methods are analysed. Since DTAs are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in South Africa of the methods of the interpretation of South African DTAs. The second objective of the dissertation refers to international tax law principles (treaties and customary international law) derived from South Africa public international law and to evaluate a few selected issues related to South African DTAs and their relevance to South Africa domestic tax laws; the interpretation of DTAs and the implications of a DTA overriding or in conflict with South Africa domestic tax laws. It will also interrogate the legal status of a DTA under South African tax law and whether the anti-discrimination article in South Africa DTAs have the force of law in South Africa? gm2014 Mercantile Law unrestricted 2014-08-20T09:10:37Z 2014-08-20T09:10:37Z 2014-04-09 2014 Mini Dissertation Johannes, BL 2014, The interpretation of South African double taxation agreements under international law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41452> F14/4/432/gm http://hdl.handle.net/2263/41452 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Assignment rules Bilateral Agreement Context Common Interpretation Customary International Law Docrine of self-executing treaties Double taxation Double Tax Agreements Exemption with progression Full credit Model Tax Convention on Income and on Capital International agreement Interpretation of Double Tax Agreements International Law Irreconcilable conflicting issues Ordinary tax credit Method Parallel Treaties Tax Sparing Credit Static versus Ambulatory interpretation Taxation of Income The OECD model The UN model The Commentaries of the OECD model Vienna convention on the Law of Treaties UCTD The interpretation of South African double taxation agreements under international law |
| title | The interpretation of South African double taxation agreements under international law |
| title_full | The interpretation of South African double taxation agreements under international law |
| title_fullStr | The interpretation of South African double taxation agreements under international law |
| title_full_unstemmed | The interpretation of South African double taxation agreements under international law |
| title_short | The interpretation of South African double taxation agreements under international law |
| title_sort | interpretation of south african double taxation agreements under international law |
| topic | Assignment rules Bilateral Agreement Context Common Interpretation Customary International Law Docrine of self-executing treaties Double taxation Double Tax Agreements Exemption with progression Full credit Model Tax Convention on Income and on Capital International agreement Interpretation of Double Tax Agreements International Law Irreconcilable conflicting issues Ordinary tax credit Method Parallel Treaties Tax Sparing Credit Static versus Ambulatory interpretation Taxation of Income The OECD model The UN model The Commentaries of the OECD model Vienna convention on the Law of Treaties UCTD |
| url | http://hdl.handle.net/2263/41452 |