Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes

Includes bibliographical references. === Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical se...

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Bibliographic Details
Main Author:	Foster, Martie
Other Authors:	Roeleveld, Jennifer
Format:	Dissertation
Language:	English
Published:	University of Cape Town 2015
Subjects:	International Tax
Online Access:	http://hdl.handle.net/11427/13146

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spelling	ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-131462020-10-06T05:11:32Z Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes Foster, Martie Roeleveld, Jennifer International Tax Includes bibliographical references. Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles. 2015-06-26T11:30:40Z 2015-06-26T11:30:40Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/13146 eng application/pdf University of Cape Town Faculty of Commerce Department of Finance and Tax
collection	NDLTD
language	English
format	Dissertation
sources	NDLTD
topic	International Tax
spellingShingle	International Tax Foster, Martie Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
description	Includes bibliographical references. === Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles.
author2	Roeleveld, Jennifer
author_facet	Roeleveld, Jennifer Foster, Martie
author	Foster, Martie
author_sort	Foster, Martie
title	Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
title_short	Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
title_full	Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
title_fullStr	Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
title_full_unstemmed	Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
title_sort	withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes
publisher	University of Cape Town
publishDate	2015
url	http://hdl.handle.net/11427/13146
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Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes

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