Showing 1 - 12 results of 12 for search '"OECD"', query time: 0.17s Refine Results
  1. 1
    Factors to be considered when establishing the place of effective management in a digital economy
    by Augustin, Natalie
    Published 2016
    “... (OECD, OECD MTC, and OECD Commentary). The concept 'POEM' has never been defined for tax purposes...”
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    Dissertation
  2. 2
    The Taxation of International (non-resident) Sportspersons in South Africa
    by West, Craig
    Published 2014
    “...This thesis tests, firstly, the relevance of the OECD Model article 17 (the sportsperson article...”
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    Doctoral Thesis
  3. 3
    Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review
    by Radhakrishna, Nikisha
    Published 2020
    “... of MNE’s transfer pricing policies. The Organisation for Economic Cooperation and Development (OECD) noted...”
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    Dissertation
  4. 4
    Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
    by Moser, Karen
    Published 2020
    “..., is therefore exposed to the risk of such double taxation. Double tax treaties following the OECD Model...”
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    Dissertation
  5. 5
    The availability of treaty relief for secondary transfer pricing adjustments taking the form of a deemed distribution of an asset in specie in South Africa
    by Strauss, Carien
    Published 2017
    “... of the reduced rate provided for by Article 10 of the OECD MTC and UN MTC. In making this analysis, three main...”
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    Dissertation
  6. 6
    VAT on imported services: Implications for the collective investment scheme industry in the absence of place of supply rules in South Africa
    by Ockhuis, Ivor
    Published 2017
    “... and Development (OECD) and place of supply rules established in certain member states2 of the European Union...”
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    Dissertation
  7. 7
    Taxation of Offshore Indirect Transfers (OIT) in developing countries
    by Thurneysen, Bastian
    Published 2020
    “... groups such as the Organization for Economic Cooperation and Development (OECD), International Monetary...”
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    Dissertation
  8. 8
    Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy
    by Flynn, Byron
    Published 2016
    “..., the concepts of a royalty and know-how are consistent in the OECD Model Tax Convention and the ITA...”
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    Dissertation
  9. 9
    The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
    by Harnekar, Zafar
    Published 2016
    “...20 leaders in 2013, the Organisation for Economic Co-operation and Development (OECD) prepared a 15...”
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    Dissertation
  10. 10
    Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
    by Britton, Phillipa
    Published 2016
    “.... Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention...”
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    Dissertation
  11. 11
    The cross border supply of services and the need to harmonise the VAT rules that apply
    by Brown, Christopher
    Published 2016
    “... for Economic Co-operation and Development (OECD) released the International VAT/GST Guidelines in April 2014...”
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    Dissertation
  12. 12
    A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
    by Dunjane, Kate
    Published 2020
    “... taxation system, by drawing parallels with the OECD model, which is renowned for its suitability to net...”
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    Dissertation
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