Taxing the partner of a foreign partnership

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dc.contributor.authorGutuza, Tracy
dc.date.accessioned2016-01-22T07:25:01Z
dc.date.available2016-01-22T07:25:01Z
dc.date.issued2008
dc.date.updated2016-01-19T09:00:09Z
dc.description.abstractThe 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.en_ZA
dc.identifier.apacitationGutuza, T. (2008). Taxing the partner of a foreign partnership. <i>South African Law Journal</i>, http://hdl.handle.net/11427/16500en_ZA
dc.identifier.chicagocitationGutuza, Tracy "Taxing the partner of a foreign partnership." <i>South African Law Journal</i> (2008) http://hdl.handle.net/11427/16500en_ZA
dc.identifier.citationGutuza, T. (2008). Taxing the partner of a foreign partnership: notes. South African Law Journal, 125(3), 514-520.en_ZA
dc.identifier.issn0038-2388en_ZA
dc.identifier.ris TY - Journal Article AU - Gutuza, Tracy AB - 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. DA - 2008 DB - OpenUCT DP - University of Cape Town J1 - South African Law Journal LK - https://open.uct.ac.za PB - University of Cape Town PY - 2008 SM - 0038-2388 T1 - Taxing the partner of a foreign partnership TI - Taxing the partner of a foreign partnership UR - http://hdl.handle.net/11427/16500 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/16500
dc.identifier.vancouvercitationGutuza T. Taxing the partner of a foreign partnership. South African Law Journal. 2008; http://hdl.handle.net/11427/16500.en_ZA
dc.languageengen_ZA
dc.publisherJuta Lawen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.sourceSouth African Law Journalen_ZA
dc.source.urihttp://reference.sabinet.co.za/sa_epublication_article/ju_salj_v125_n3_a5
dc.titleTaxing the partner of a foreign partnershipen_ZA
dc.typeJournal Articleen_ZA
uct.subject.keywordstaxen_ZA
uct.subject.keywordssouth africaen_ZA
uct.subject.keywordsdouble taxation agreementsen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceArticleen_ZA
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