- Title
- A critical analysis of selected clauses in selected Double Tax Agreements (DTAs) with South Africa
- Creator
- Ndzimakhwe, Vusumzi Allen
- Subject
- Double taxation -- South Africa
- Date Issued
- 2020
- Date
- 2020
- Type
- Thesis
- Type
- Masters
- Type
- MCom
- Identifier
- http://hdl.handle.net/10948/49986
- Identifier
- vital:41967
- Description
- The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Format
- ix, 54 leaves
- Format
- Publisher
- Nelson Mandela Metropolitan University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela Metropolitan University
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| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Ndzimakhwe, VA 219680787 Treatise April 2020.pdf | 1 MB | Adobe Acrobat PDF | View Details Download |