The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
Most tax treaties (including South Africa
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| Format: | Article |
| Language: | English |
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AOSIS
2017-11-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/13 |