A comparative study of double tax agreements in a Southern African context
This study analyses Double Tax Agreements concluded by South Africa with the Southern African Development Community countries to identify in what respects these agreements do not follow the Organisation for Economic Co-operation and Development s Model Tax Convention on Income and on Capital. The st...
Main Author: | |
---|---|
Other Authors: | |
Language: | en |
Published: |
University of Pretoria
2016
|
Subjects: | |
Online Access: | http://hdl.handle.net/2263/52988 Krause, FA 2015, A comparative study of double tax agreements in a Southern African context, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/52988> |