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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Language: | en |
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2014
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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> |