The relationship between double taxation agreements and the provisions of the South African Income Tax Act

Stack, Elizabeth M; Costa, David

Title: The relationship between double taxation agreements and the provisions of the South African Income Tax Act
Creator: Stack, Elizabeth M
Subject: To be catalogued
Date Issued: 2014
Date: 2014
Type: Article
Identifier: vital:21102
Identifier: http://hdl.handle.net/10962/6384
Identifier: http://journals.co.za/content/jefs/7/2/EJC157823
Description: This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
Format: 12 pages
Format: pdf
Publisher: University of Johannesburg
Language: English
Relation: Costa, D. and Stack, L. (2014). The relationship between double taxation agreements and the provisions of the South African Income Tax Act. Journal of economic and financial services, 7(2): pp.281-282. http://journals.co.za/content/jefs/7/2/EJC157823

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RU Department of Accounting

Stack, Elizabeth Mary (Lilla) (Prof)

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