Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?
| dc.contributor.advisor | West, Craig | en_ZA |
| dc.contributor.author | Collop, Lance | en_ZA |
| dc.date.accessioned | 2014-12-27T19:46:05Z | |
| dc.date.available | 2014-12-27T19:46:05Z | |
| dc.date.issued | 2011 | en_ZA |
| dc.description.abstract | This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably. | en_ZA |
| dc.identifier.apacitation | Collop, L. (2011). <i>Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/10286 | en_ZA |
| dc.identifier.chicagocitation | Collop, Lance. <i>"Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 2011. http://hdl.handle.net/11427/10286 | en_ZA |
| dc.identifier.citation | Collop, L. 2011. Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?. University of Cape Town. | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Collop, Lance AB - This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources? TI - Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources? UR - http://hdl.handle.net/11427/10286 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/10286 | |
| dc.identifier.vancouvercitation | Collop L. Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10286 | en_ZA |
| dc.language.iso | eng | en_ZA |
| dc.publisher.department | College of Accounting | en_ZA |
| dc.publisher.faculty | Faculty of Commerce | en_ZA |
| dc.publisher.institution | University of Cape Town | |
| dc.subject.other | Accounting | en_ZA |
| dc.title | Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources? | en_ZA |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationname | MCom | en_ZA |
| uct.type.filetype | Text | |
| uct.type.filetype | Image | |
| uct.type.publication | Research | en_ZA |
| uct.type.resource | Thesis | en_ZA |
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