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An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership'

Thesis (MComm) -- Stellenbosch University, 2011.

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Bibliographic Details
Main Author: Greyling, Johannes Barend
Other Authors: Van Wyk, E.
Format: Thesis
Language:en_ZA
Published: Stellenbosch : Stellenbosch University 2012
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