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The interpretation of South African double taxation agreements under international law

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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Internet

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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