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Department of Commercial Law

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

Abstract

dc:description.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.

Degree

thesis:*
Grantor dc:publisher.institution
Department of Commercial Law
Year dc:date.issued
2013

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Gutuza, Tracy
Advisors dc:contributor.advisor
  • Jooste, Richard
  • Horak, Wally

Rights

Language dc:language.iso
eng

Identifiers

dc:identifier.*
Handle dc:identifier.uri
http://hdl.handle.net/11427/4628
OAI identifier oai:identifier
oai:open.uct.ac.za:11427/4628

Chain of custody

source
Harvested from
University of Cape Town
Base URL
open.uct.ac.za/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
related terms
citation

Gutuza, Tracy. 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. Department of Commercial Law, 2013. http://hdl.handle.net/11427/4628