The interpretation of South African double taxation agreements under international law

This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreeme...

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Bibliographic Details
Main Author:	Johannes, Benhardt Laurentius
Other Authors:	Louw, C
Language:	en
Published:	2014
Subjects:	Assignment rules Bilateral Agreement Context Common Interpretation Customary International Law Docrine of self-executing treaties Double taxation Double Tax Agreements Exemption with progression Full credit Model Tax Convention on Income and on Capital International agreement Interpretation of Double Tax Agreements International Law Irreconcilable conflicting issues Ordinary tax credit Method Parallel Treaties Tax Sparing Credit Static versus Ambulatory interpretation Taxation of Income The OECD model The UN model The Commentaries of the OECD model Vienna convention on the Law of Treaties UCTD
Online Access:	http://hdl.handle.net/2263/41452 Johannes, BL 2014, The interpretation of South African double taxation agreements under international law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41452>

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http://hdl.handle.net/2263/41452
Johannes, BL 2014, The interpretation of South African double taxation agreements under international law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41452>

The interpretation of South African double taxation agreements under international law

Internet

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