Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes

 

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dc.contributor.advisor Roeleveld, Jennifer en_ZA
dc.contributor.author Foster, Martie en_ZA
dc.date.accessioned 2015-06-26T11:30:40Z
dc.date.available 2015-06-26T11:30:40Z
dc.date.issued 2014 en_ZA
dc.identifier.citation Foster, M. 2014. Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/13146
dc.description Includes bibliographical references. en_ZA
dc.description.abstract Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles. en_ZA
dc.language.iso eng en_ZA
dc.subject.other International Tax en_ZA
dc.title Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes en_ZA
dc.type Thesis / Dissertation en_ZA
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 Department of Finance and Tax en_ZA
dc.type.qualificationlevel Masters en_ZA
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image


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