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A comparative study of double tax agreements in a Southern African context
Dissertation (MCom)--University of Pretoria, 2015.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613488137895936 |
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| access_status_str | Open Access |
| author2 | Steyn, Theunis Lodewikus |
| author_browse | Steyn, Theunis Lodewikus |
| author_facet | Steyn, Theunis Lodewikus |
| collection | Thesis |
| dc_rights_str_mv | © 2016 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 (MCom)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/52988 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:56.516Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| 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:2263/52988 A comparative study of double tax agreements in a Southern African context Steyn, Theunis Lodewikus krausefa@telkomsa.net Krause, Frans Albert UCTD Dissertation (MCom)--University of Pretoria, 2015. This study analyses Double Tax Agreements concluded by South Africa with the Southern African Development Community countries to identify in what respects these agreements do not follow the Organisation for Economic Co-operation and Development s Model Tax Convention on Income and on Capital. The study illustrates, in the format of a scenario analysis, the possible financial effects that the identified differences may theoretically have on the net income (after income tax) of corporate taxpayers in South Africa, if South Africa is the resident state. This explorative study used a survey as its research strategy. It employed a standard questionnaire to collect data for the tax years 2012 and 2013 from four participants, all being companies listed on the JSE, to test the scenario analysis that underpins this study. The research indicates that there are financial effects for South African corporate taxpayers, as resident state taxpayers, if the expenditure ratio to gross amount received exceeds certain ratios where the source state withholds withholding tax and where double taxation is eliminated according to the ordinary credit method. Taxation MCom Unrestricted 2016-06-09T12:59:43Z 2016-06-09T12:59:43Z 2016-04-08 2015 Dissertation Krause, FA 2015, A comparative study of double tax agreements in a Southern African context, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52988> A2016 http://hdl.handle.net/2263/52988 en © 2016 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 | UCTD A comparative study of double tax agreements in a Southern African context |
| title | A comparative study of double tax agreements in a Southern African context |
| title_full | A comparative study of double tax agreements in a Southern African context |
| title_fullStr | A comparative study of double tax agreements in a Southern African context |
| title_full_unstemmed | A comparative study of double tax agreements in a Southern African context |
| title_short | A comparative study of double tax agreements in a Southern African context |
| title_sort | comparative study of double tax agreements in a southern african context |
| topic | UCTD |
| url | http://hdl.handle.net/2263/52988 |