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

Bibliographic Details
Main Author:	Lee-Ann Steenkamp
Format:	Article
Language:	English
Published:	AOSIS 2017-11-01
Series:	Journal of Economic and Financial Sciences
Subjects:	Ambulatory Base Erosion and Profit Shifting BEPS double tax agreement interpretation OECD Model Tax Convention Static Tax treaty
Online Access:	https://jefjournal.org.za/index.php/jef/article/view/13

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spelling	doaj-634076bef9c04eb1859a5c78aaae10002021-02-02T07:46:27ZengAOSISJournal of Economic and Financial Sciences1995-70762312-28032017-11-0110219520510.4102/jef.v10i2.1313The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspectiveLee-Ann Steenkamp0University of Stellenbosch Business SchoolMost tax treaties (including South Africahttps://jefjournal.org.za/index.php/jef/article/view/13AmbulatoryBase Erosion and Profit ShiftingBEPSdouble tax agreementinterpretationOECD Model Tax ConventionStaticTax treaty
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Lee-Ann Steenkamp
spellingShingle	Lee-Ann Steenkamp The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective Journal of Economic and Financial Sciences Ambulatory Base Erosion and Profit Shifting BEPS double tax agreement interpretation OECD Model Tax Convention Static Tax treaty
author_facet	Lee-Ann Steenkamp
author_sort	Lee-Ann Steenkamp
title	The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
title_short	The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
title_full	The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
title_fullStr	The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
title_full_unstemmed	The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
title_sort	use of the oecd model tax convention as an inrpretative aid: the static vs ambulatory approach debate considered from a south african perspective
publisher	AOSIS
series	Journal of Economic and Financial Sciences
issn	1995-7076 2312-2803
publishDate	2017-11-01
description	Most tax treaties (including South Africa
topic	Ambulatory Base Erosion and Profit Shifting BEPS double tax agreement interpretation OECD Model Tax Convention Static Tax treaty
url	https://jefjournal.org.za/index.php/jef/article/view/13
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The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

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