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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| Format: | Others |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2013
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| Online Access: | http://hdl.handle.net/10019.1/85648 |