An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries use the OECD Model in the interpretat...
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| Format: | Article |
| Language: | English |
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AOSIS
2017-06-01
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| Series: | Journal of Economic and Financial Sciences |
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| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/6 |