Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa
The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employee...
Main Author: | Costa, David Patrick Anthony |
---|---|
Format: | Others |
Language: | English |
Published: |
Rhodes University
2013
|
Subjects: | |
Online Access: | http://hdl.handle.net/10962/d1008269 |
Similar Items
-
The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act
by: David Costa, et al.
Published: (2014-07-01) -
Taxation of non-residents in South Africa with specific reference to withholding taxes
by: Van der Merwe, de Vos Wouter
Published: (2017) -
A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements
by: Fourie, Leonie
Published: (2008) -
The South African capital gains tax consequences of ceasing to be a resident for persons other than individuals
by: Sehume, Tebogo
Published: (2014) -
The taxation of the “sharing economy” in South Africa
by: Gumbo, Wadzanai Charisma
Published: (2019)