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Department of Commercial Law

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

Abstract

dc:description.abstract

Includes bibliographical references (leaves 147-151).

Degree

thesis:*
Grantor dc:publisher.institution
Department of Commercial Law
Year dc:date.issued
2006

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Hattingh, Petrus Johannes
Advisors dc:contributor.advisor
  • Jooste, Richard
  • Clegg, David

Rights

Language dc:language.iso
eng

Identifiers

dc:identifier.*
Handle dc:identifier.uri
http://hdl.handle.net/11427/4630
OAI identifier oai:identifier
oai:open.uct.ac.za:11427/4630

Chain of custody

source
Harvested from
University of Cape Town
Base URL
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Last updated
2026-07-22
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citation

Hattingh, Petrus Johannes. 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. Department of Commercial Law, 2006. http://hdl.handle.net/11427/4630