An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation

Doctoral Thesis

2013

Permanent link to this Item
http://hdl.handle.net/11427/4628
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thesis_law_2013_gutuza_t.pdf (2.12 MB)
Authors
Gutuza, Tracy
Supervisors
Jooste, Richard
Horak, Wally
Journal Title
Link to Journal
Journal ISSN
Volume Title
Publisher
Publisher

University of Cape Town

Department
Department of Commercial Law
Faculty
Faculty of Law
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Abstract
This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.
Description

Includes abstract


Includes bibliographical references.

Keywords
Commercial Law

Reference:

Gutuza, T. 2013. An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation. University of Cape Town.

Collections
PhD / Doctoral