A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust

A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust

Thesis (MAccounting)--Stellenbosch University, 2013. === ENGLISH ABSTRACT: The term beneficial owner is most commonly found in the dividend, interest and the royalty articles of tax treaties (Baker, 2007:15), yet there is still uncertainty surrounding the actual meaning of the term (Du Toit, 2010:...

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Bibliographic Details
Main Author: Engelbrecht, Waldette Anne
Other Authors: Van Wyk, E.
Format: Others
Language:en_ZA
Published: Stellenbosch : Stellenbosch University 2013
Subjects:
Dividends > Taxation > Law and legislation > South Africa
Discretionary trust > Taxation > Law and legislation > South Africa
Dissertations > Accountancy
Theses > Accountancy
Stock ownership > South Africa
Stock ownership > Law and legislation > South Africa
Dissertations > Taxation
Theses > Taxation
Online Access:http://hdl.handle.net/10019.1/85648

Internet

http://hdl.handle.net/10019.1/85648

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