Limitations of the term 'place of effective management' and its use as an effective tie-breaker test when applied in the current South African business context
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) === According to South African domestic law, the term ‘place of effecti...
Main Author: | Davies, Lyle |
---|---|
Format: | Others |
Language: | en |
Published: |
2016
|
Subjects: | |
Online Access: | http://hdl.handle.net/10539/19407 |
Similar Items
-
The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker
by: Luker, Karen
Published: (2011) -
The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker
by: Luker, Karen
Published: (2011) -
Taxation of Permanent Establishments in Ukraine: Unresolved Issues
by: Vitalii Trachuk, et al.
Published: (2018-09-01) -
Place of effective management - who calls the shots?
by: Du Toit, Jaco M
Published: (2016) -
Brain drain and tax competition: Do we need another BEPS?
by: Milogolov Nikolai, et al.
Published: (2019-01-01)