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?

This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.

Grantor dc:publisher.institution

College of Accounting

Year dc:date.issued

2011

Author dc:creator

• Collop, Lance

Advisor dc:contributor.advisor

• West, Craig

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/10286

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/10286