THE INCORPORATION OF DOUBLE TAXATION AGREEMENTS INTO SOUTH AFRICAN DOMESTIC LAW
There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the heart of the debate lies the interpretation of tw...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2015-11-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | http://www.nwu.ac.za/sites/www.nwu.ac.za/files/files/p-per/issuepages/2015volume18no4/2015%2818%294DuPlessisIzelle.pdf |