The legal status of tax treaties in South Africa

Subjects: “…Model Tax Convention…”
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A critical analysis of the interpretation of the term "associated enterprise" in provisions in South African double taxation agreement based on Article 9 of the Organisation for Ec... by Greeff, Andre

Subjects: “…South Africa -- OECD Model Tax Convention, Article 9…”
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An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership' by Greyling, Johannes Barend

Subjects: “…Model Tax Conventions, Royalties…”
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A South African perspective on some critical issues regarding the OECD model tax convention on income and on capital, with special emphasis on its application to trusts by Du Plessis, I.

Subjects: “…OECD Model Tax Convention…”
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The interpretation of South African double taxation agreements under international law

Subjects: “…Model Tax Convention on Income and on Capital…”
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