Global ETD Search
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Showing 1 to 4 of 4 for “"agreements for the avoidance of double taxation"”.
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The fiscal residence of natural persons as it applies to South Africans working abroad: A study of South Africa, United States of America, United Kingdom and Australia and agreements for the avoidance of double taxation
For both natural and non-natural persons the basis of South African income tax changed for years of assessment commencing on or after 1 January 2001. Prior to 2001 South Africa's income tax regime was based on the source principle. Taking the cue from the Katz Commission Reports, Minister of …
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A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty
In 1964, a labour agreement was signed between the governments of South Africa and Portugal on behalf of its colony, Mozambique, to regulate the migration of Mozambican mineworkers to South African mines. In terms of this agreement the Mozambican mineworkers who received income on the South African …
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International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
… since 2015's Addis Ababa Action Agenda come to the fore as one of the critical avenues for developing countries to raise the resources required to fund the implementation of the Sustainable Development Goals. However, Illicit Financial Flows (IFFs) continue to undermine these DRM efforts, …
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Optimalizace zdanění společnosti
Diplomová práca sa zaoberá optimalizáciou zdanenia spoločnosti. Cieľom práce je pomocou analýzy spoločnosti KHF GROUP, s.r.o. navrhnúť opatrenia, ktoré budú viesť k daňovej optimalizácii.