The Resource Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
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The item Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors consider the use by South African courts of the decisions and reasoning in the case law of other countries with regard to the South African interpretation of tax treaties and other international treaties and conventions seeking evidence of convergence or divergence in interpretations applied
- Language
- eng
- Label
- Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
- Title
- Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
- Language
- eng
- Summary
- In this article, the authors consider the use by South African courts of the decisions and reasoning in the case law of other countries with regard to the South African interpretation of tax treaties and other international treaties and conventions seeking evidence of convergence or divergence in interpretations applied
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 10 (special issue) ; 14 p
- http://library.link/vocab/creatorName
-
- Carvalho, R
- Daniels, I
- Dewar, M
- Sahabodien, W
- Geographic coverage
- Africa
- Language note
- English
- http://library.link/vocab/subjectName
-
- treaty interpretation
- case law
- residence principle of taxation
- source principle of taxation
- Label
- Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
- Label
- Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Is-there-evidence-of-increasing-harmonization-in/WG0epBe28sI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Is-there-evidence-of-increasing-harmonization-in/WG0epBe28sI/">Is there evidence of increasing harmonization in the interpretation of tax treaties by courts in their reference to foreign court decisions? A study of South African case law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
