Browsing by Author "Horak, Wally"
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- ItemOpen AccessAn analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation(2013) Gutuza, Tracy; Jooste, Richard; Horak, WallyThis thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.