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The Admissibility of Extrinsic Evidence in the Interpretation of Double Tax Conventions - A South African Perspective
A recent South African judgment concerning the application of the most favoured nation clause in the South Africa/ Netherlands double tax convention has once again raised questions regarding the correct approach to the interpretation of treaties in South Africa and what information should be admissi...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2021
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