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...

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Bibliographic Details
Main Author: Krause, Frans Albert
Other Authors: Steyn, Theunis Lodewikus
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>