The Taxation of International (non-resident) Sportspersons in South Africa
This thesis tests, firstly, the relevance of the OECD Model article 17 (the sportsperson article). Secondly, and accepting the current format of the sportsperson article in South African Double Tax Agreements (DTAs), the withholding tax applied to sportspersons performing in South Africa is analysed...
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| Format: | Doctoral Thesis |
| Language: | English |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/5618 |