The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Autor:	Lee-Ann Steenkamp
Jazyk:	angličtina
Rok vydání:	2017
Předmět:	Ambulatory Base Erosion and Profit Shifting BEPS double tax agreement interpretation OECD Model Tax Convention Static Tax treaty Economics as a science HB71-74
Zdroj:	Journal of Economic and Financial Sciences, Vol 10, Iss 2, Pp 195-205 (2017)
Druh dokumentu:	article
ISSN:	1995-7076 2312-2803
DOI:	10.4102/jef.v10i2.13
Popis:	Most tax treaties (including South Africa
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/634076bef9c04eb1859a5c78aaae1000 Zobrazit plný text záznamu View record in DOAJ