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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.abstractThis 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