Browsing by Author "Clegg, David"
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- ItemOpen AccessThe normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom(2006) Hattingh, Petrus Johannes; Jooste, Richard; Clegg, DavidIncludes bibliographical references (leaves 147-151).