THE INCORPORATION OF DOUBLE TAXATION AGREEMENTS INTO SOUTH AFRICAN DOMESTIC LAW

THE INCORPORATION OF DOUBLE TAXATION AGREEMENTS INTO SOUTH AFRICAN DOMESTIC LAW

There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the heart of the debate lies the interpretation of tw...

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Bibliographic Details
Main Author: Izelle du Plessis
Format: Article
Language:Afrikaans
Published: North-West University 2015-11-01
Series:Potchefstroom Electronic Law Journal
Subjects:
double taxation agreement
income tax
self-executing
taxation
treaty
treaty override
Online Access:http://www.nwu.ac.za/sites/www.nwu.ac.za/files/files/p-per/issuepages/2015volume18no4/2015%2818%294DuPlessisIzelle.pdf

Internet

http://www.nwu.ac.za/sites/www.nwu.ac.za/files/files/p-per/issuepages/2015volume18no4/2015%2818%294DuPlessisIzelle.pdf

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