Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 34 for “"Tax Treaties"”.
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The legal status of tax treaties in South Africa
No abstract
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The Interpretation of Bilateral Tax Treaties: Changing Tax Law – Unchanging Treaty Obligations?
… central features of model-based bilateral income tax treaties. It does so through extensive analyses of principles for temporal treaty interpretation drawn from international law, and as enumerated in the Vienna Convention on the Law of Treaties (1969), as well as legal sources and interpretive …
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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
… deeming provisions in South African domestic tax law and double tax treaties (‘DTTs'), focusing on the legal and interpretative challenges that arise when statutory fictions are applied within an international tax framework. Using a comparative analysis of Commissioner for the South African …
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Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In …
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Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
… change of residence to another jurisdiction is a taxable event and may give rise to taxation of capital gains, based on a deemed disposal, even though there has not been an actual realisation of the capital gain. Such taxation is referred to as ‘exit or departure tax’ or ‘exit charge’. Double …
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The History and Relevance of the Beneficial Ownership Concept in Tax Treaties ? Specifically in the context of the Introduction of the Principal Purpose Test
… shopping and to ensure that only those liable to tax could claim treaty advantages. However, the term is not explicitly defined in the Organisation for European Economic Co-operation Model Tax Convention on Income and on Capital (OECD MTC), leading to its subjective interpretation and asymmetrical …
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A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties
Fiction in domestic tax law is a peculiar legal construct. Set in contradiction, the result is plainly counter-factual. The question arises as to what the fiction means when constructed in the context of tax treaties? This minor dissertation draws a comparative analysis between the statutory …
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Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries
… and investment could broaden and deepen the tax base for African countries which could be a source of additional tax revenue. In particular, the SADC comprises a group of African countries which has as one of their common goals the promotion of sustainable and equitable economic growth. One …
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Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?
… Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding …
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The availability of treaty relief for secondary transfer pricing adjustments taking the form of a deemed distribution of an asset in specie in South Africa
… recent years, putting a strain on international tax rules which have not developed at the same pace. Many of these MNEs have kept their tax bill at a minimum by shifting profits to low tax jurisdictions by using transfer prices that do not accord with economic reality. In response hereto, many …
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A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties
Following the tax policy recommendation of the Organisation for Economic Co-operation and Development (‘OECD')/Group of Twenty (‘G20') member countries, under the OECD/G20 Base Erosion and Profit Shifting Project: Action 4 (‘BEPS Action 4'), the South African legislature recently enacted an …
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Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties
… of discretion under specific model-based tax treaty clauses that confer wide decision-making powers to officials. The aim is to identify whether there is convergence in argument that may be of relevance to other courts for the uniform interpretation of tax treaties. The research …
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Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America
… experienced an unprecedented growth in its tax treaty network since 1994 as a result of an increase in global trade. In concluding these bi-lateral tax treaties with other countries, South Africa depends primarily on its national model policy during its negotiations with other contracting …
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The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay.
… was introduced into the South African Income Tax Act in April 2012 following an intention to align South African tax as regards dividends with international norms. The concept is applied in a domestic context by various countries and in numerous bilateral tax treaties and has been a subject of …
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The Admissibility of Extrinsic Evidence in the Interpretation of Double Tax Conventions - A South African Perspective
… clause in the South Africa/ Netherlands double tax convention has once again raised questions regarding the correct approach to the interpretation of treaties in South Africa and what information should be admissible as part of this process. In particular the court's strict approach to the …
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
… of crypto asset transactions has brought their tax implications into focus. This thesis explores whether returns from Decentralized Finance (DeFi) transactions, particularly staking activities, can be classified as interest for tax purposes under South African law and international tax treaties, …
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Searching for common deviations from South Africaﾒs Tax Treaty Policy: The relationship with North Africa, West Asia and Eastern Europe
… a degree of standardisation of the contents of treaties by their members, Model tax conventions were published by international organisations. Consequently, in 1963, the Organisation for Economic Co-operation and Development (“OECD”) Model was prepared by developed countries of the world and it …
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Establishing the residency of artificial persons in cross border transactions
The basis of residence taxation is that residents enjoy protection in the state where they contribute towards the costs of government. In tax treaties residence is used for purposes of allocating income and taxing rights between contracting states. For treaty purposes residence is determined on a …
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A critical analysis of the taxation of cross-border service fees in South Africa: Motivation for the reinstatement of the withholding tax on service fees
… that South Africa implements laws that seek to tax service fees in an efficient, effective and equitable manner. South Africa’s Minister of Finance and the Davis Tax Committee are amongst the key government stakeholders who have expressed concern regarding the threat that South Africa faces to …
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