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 14 of 14 for “"Tax agreements"”.
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Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?
… protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.
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Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries
… of foreign companies in a country, international tax issues of judicial double taxation are discouraging to foreign investors. In an effort to address this risk, Namibia has entered into various double tax agreements with countries to ensure equitable taxing rights and encourage foreign direct …
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Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses …
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Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network
… the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protection exists within the DTA networks of Kenya, Tanzania and Uganda by analysing two important Articles that have a major impact on the …
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Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?
… establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African countries, in protecting their taxing rights over profits made by non-residents from fishing in the waters of their states. The concept and meaning of "fixed place of residence" and "any other …
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Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode
Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this …
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The taxation of non-resident entertainers and sportspersons
… a right to reap some form of payment, through taxation, for the use of their resources. Given the large quantum circulating amongst these performers, it is a fairly lucrative source of economic revenue for the respective countries' tax authorities. In South Africa it is of considerable …
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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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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become …
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The Taxation of International (non-resident) Sportspersons in South Africa
… the sportsperson article in South African Double Tax Agreements (DTAs), the withholding tax applied to sportspersons performing in South Africa is analysed against the sportsperson article to determine whether these are appropriately aligned. The interpretational rules applicable to fiscal …
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Propuesta para una regulación interna en el Perú del procedimiento de acuerdo mutuo de los Convenios para evitar la Doble Imposición
Los Convenios para evitar la Doble Imposición suscritos por el Perú regulan el Procedimiento de Acuerdo Mutuo, como un mecanismo contra aquellas situaciones de doble imposición fiscal internacional, contrarias a la finalidad de dichos Convenios, que se generen como consecuencia de actos de uno o …
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Problemática de las inversiones en los convenios de estabilidad mineros y la necesidad de una mejor regulación
En el presente instrumento, buscaremos generar propuestas necesarias a efectos de analizar la regulación de los convenios de estabilidad celebrados por el sector minero con el objeto de identificar la problemática regulatoria que ha generado que desde el 2013 (Ministerio de Energía y Minas), no se …
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Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?
Research paper 1. (International tax) Is South Africa's headquarter regime successful and does it go against national legislation. This research paper discusses how South Africa has changed its legislation to become the Gateway of investment into Africa. It addresses the prior barriers previously …
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Herramientas legales para enfrentar supuestos discriminatorios para sucursales de empresas no domiciliadas respecto del impuesto a los dividendos
La presente investigación no se ocupará en explicar las virtudes que ofrece la firma de un Convenio para Evitar la Doble Imposición1 , por el contrario, el trabajo pretende encontrar herramientas legales, para los problemas que hemos mencionado (a nuestro juicio tratos desiguales o …