Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
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
Includes bibliographical references (leaves 52-54).
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2015
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613198966849536 |
|---|---|
| access_status_str | Open Access |
| author | Terwin, Murray |
| author2 | West, Craig |
| author_browse | Terwin, Murray West, Craig |
| author_facet | West, Craig Terwin, Murray |
| author_sort | Terwin, Murray |
| collection | Thesis |
| description | Includes bibliographical references (leaves 52-54). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12640 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:20.328Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| 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:11427/12640 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 Terwin, Murray West, Craig Accounting Includes bibliographical references (leaves 52-54). Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded 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 ability of the “source State” to tax the exploitation of natural resources. 2015-04-02T13:58:16Z 2015-04-02T13:58:16Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/12640 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Terwin, Murray 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 |
| thesis_degree_str | Master's |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | Accounting |
| url | http://hdl.handle.net/11427/12640 |
| work_keys_str_mv | AT terwinmurray naturalresourceprotectionthroughdoubletaxagreementsintheeastafricancommunityacriticalanalysisofwhetherkenyatanzaniaandugandahavesufficientlyprotectedthetaxingrightsovernaturalresourceswithintheirdoubletaxtreatynetwork |