Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network

 

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dc.contributor.advisor West, Craig en_ZA
dc.contributor.author Terwin, Murray en_ZA
dc.date.accessioned 2015-04-02T13:58:16Z
dc.date.available 2015-04-02T13:58:16Z
dc.date.issued 2011 en_ZA
dc.identifier.citation Terwin, M. 2011. Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/12640
dc.description Includes bibliographical references (leaves 52-54). en_ZA
dc.description.abstract Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protection exists within the DTA networks of Kenya, Tanzania and Uganda by analysing two important Articles that have a major impact on the ability of the “source State” to tax the exploitation of natural resources. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Accounting en_ZA
dc.title Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Commerce en_ZA
dc.publisher.department College of Accounting en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Terwin, M. (2011). <i>Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/12640 en_ZA
dc.identifier.chicagocitation Terwin, Murray. <i>"Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 2011. http://hdl.handle.net/11427/12640 en_ZA
dc.identifier.vancouvercitation Terwin M. Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12640 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Terwin, Murray AB - Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protection exists within the DTA networks of Kenya, Tanzania and Uganda by analysing two important Articles that have a major impact on the ability of the “source State” to tax the exploitation of natural resources. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network TI - Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network UR - http://hdl.handle.net/11427/12640 ER - en_ZA


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