Taxing the partner of a foreign partnership

Journal Article

2008

Permanent link to this Item
http://hdl.handle.net/11427/16500
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Gutuza_Taxing_partner_a_2008.pdf (51.14 KB)
Authors
Gutuza, Tracy
Journal Title

South African Law Journal

Link to Journal
http://reference.sabinet.co.za/sa_epublication_article/ju_salj_v125_n3_a5
Journal ISSN
Volume Title
Publisher

Juta Law

Publisher

University of Cape Town

Department
Department of Commercial Law
Faculty
Faculty of Law
License
Series
Abstract
The recent 2007 tax case ITC 1819 (2007) 69 SATC 159 is noteworthy on two grounds. First, it is one of only a few South African tax cases dealing with the application and interpretation of double taxation agreements (DTAs), in this instance an agreement concluded between Lesotho and South Africa. Secondly, it highlights two crucial issues in such cases, namely the importance of determining the correct tax-paying entity and the interaction between DTAs and domestic tax legislation.
Description

Reference:

Gutuza, T. (2008). Taxing the partner of a foreign partnership: notes. South African Law Journal, 125(3), 514-520.

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