An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo
As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilatera...
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| Format: | Others |
| Language: | English |
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Rhodes University
2015
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| Online Access: | http://hdl.handle.net/10962/d1017539 |