A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements
South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African...
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| Format: | Others |
| Language: | English |
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Rhodes University
2008
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| Online Access: | http://hdl.handle.net/10962/d1008203 |