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 8 of 8 for “"avoidance of double taxation"”.
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The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange
… by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in the context …
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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
… 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 Finance …
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Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)
… be no reason whatsoever to doubt the final truth of the first part of Franklin's statement. But is it also right to assume that there is a certainty about taxes or, what is more, to draw the conclusion that there could be a special certainty about the different types of taxes connected with the …
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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
… 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 mines were …
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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
… 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, especially in Africa. …
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A critical analysis of the taxation of income arising to contractors in relation to the execution of engineering, procurement, construction and installation (‘EPCI') contracts in the oil and gas sector
… including substantial oil and gas reserves, one of the most dramatic finds in Africa has been Mozambique's natural gas developments. Mozambique is set to become one of the largest and most dominant natural gas finds in the world. These developments have attracted the attention from countries …
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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.
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Zdaňování příjmů slovenské stálé provozovny v ČR
Diplomová práce se věnuje problematice zdaňování slovenské stálé provozovny v české republice. Popisuje jednotlivé kroky vedoucí ke stanovení základu daně z příjmů právnických osob v České republice a k aplikaci metody zamezení dvojího zdanění. Práce obsahuje analýzu rozdílů mezi českou a …