Lovely, G., & West, C. (2015). Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode. University of Cape Town.
Chicago Style (17th ed.) CitationLovely, Graham, and Craig West. Does the Proposed Dividends Tax Overcome the International Tax Flaws That Secondary Tax on Companies May Have, Namely Exclusion from the Scope of Some Double Tax Agreements and Violation of the Anti-discrimination Provisions Embodied in the OECD Mode. University of Cape Town, 2015.
MLA (8th ed.) CitationLovely, Graham, and Craig West. Does the Proposed Dividends Tax Overcome the International Tax Flaws That Secondary Tax on Companies May Have, Namely Exclusion from the Scope of Some Double Tax Agreements and Violation of the Anti-discrimination Provisions Embodied in the OECD Mode. University of Cape Town, 2015.