The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom
Master Thesis
2006
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University of Cape Town
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Includes bibliographical references (leaves 147-151).
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Hattingh, P. 2006. The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom. University of Cape Town.