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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
This thesis examines the complex interaction between domestic deeming provisions in South African domestic tax law and double tax treaties (‘DTTs'), focusing on the legal and interpretative challenges that arise when statutory fictions are applied within an international tax framework. Using a compa...
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| Format: | Thesis |
| Language: | English English |
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Department of Finance and Tax
2025
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