The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay.

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dc.contributor.advisorWest, Craigen_ZA
dc.contributor.authorKoorowlay, Tasneemen_ZA
dc.date.accessioned2014-07-31T12:41:39Z
dc.date.available2014-07-31T12:41:39Z
dc.date.issued2013en_ZA
dc.descriptionIncludes abstract.
dc.descriptionIncludes bibliographical references.
dc.description.abstractThe aim of this dissertation is to establish the relevance of the international interpretation of beneficial owner to SA’s interpretation of the concept. The phrase “beneficial owner” was introduced into the South African Income Tax Act in April 2012 following an intention to align South African tax as regards dividends with international norms. The concept is applied in a domestic context by various countries and in numerous bilateral tax treaties and has been a subject of debate across numerous foreign courts.en_ZA
dc.identifier.apacitationKoorowlay, T. (2013). <i>The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/5907en_ZA
dc.identifier.chicagocitationKoorowlay, Tasneem. <i>"The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013. http://hdl.handle.net/11427/5907en_ZA
dc.identifier.citationKoorowlay, T. 2013. The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Koorowlay, Tasneem AB - The aim of this dissertation is to establish the relevance of the international interpretation of beneficial owner to SA’s interpretation of the concept. The phrase “beneficial owner” was introduced into the South African Income Tax Act in April 2012 following an intention to align South African tax as regards dividends with international norms. The concept is applied in a domestic context by various countries and in numerous bilateral tax treaties and has been a subject of debate across numerous foreign courts. DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay TI - The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay UR - http://hdl.handle.net/11427/5907 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/5907
dc.identifier.vancouvercitationKoorowlay T. The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5907en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleThe commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay.en_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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