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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?
Includes abstract.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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College of Accounting
2014
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| _version_ | 1867613392143908864 |
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| access_status_str | Open Access |
| author | Sudding, Creagh |
| author2 | West, Craig |
| author_browse | Sudding, Creagh West, Craig |
| author_facet | West, Craig Sudding, Creagh |
| author_sort | Sudding, Creagh |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10721 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:35:25.064Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10721 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? Sudding, Creagh West, Craig Accounting Includes abstract. Includes bibliographical references (leaves 141-148). 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 untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit. 2014-12-31T19:46:40Z 2014-12-31T19:46:40Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/10721 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Sudding, Creagh 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? |
| thesis_degree_str | Master's |
| title | 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? |
| title_full | 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? |
| title_fullStr | 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? |
| title_full_unstemmed | 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? |
| title_short | 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? |
| title_sort | 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 |
| topic | Accounting |
| url | http://hdl.handle.net/11427/10721 |
| work_keys_str_mv | AT suddingcreagh isthedefinitionofpermanentestablishmentasusedinthedoubletaxagreementsofselectedoilrichcentralandnorthafricancountriessufficienttoprotectthetaxingrightsonthenaturalresourcesofthesecountries |