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

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
Creator
Subject
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
Instantiates
Publication
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
Publication

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