The Resource South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome

South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome

Label
South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome
Title
South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome
Creator
Subject
Language
eng
Summary
In Part 1 of this article, the author examines the recent South African High Court case of Volkswagen regarding the secondary tax on companies and, in Part 2, considers the implications of the case for the taxation of dividends in the country and, more generally, deals with the OECD Model Tax Convention's dividend definition as applied to deemed (constructive) dividends
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Hattingh, P.J
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • secondary tax on companies
  • dividend
  • hidden profit distribution
Label
South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome
Instantiates
Publication
Label
South Africa: the Volkswagen case and the secondary tax on companies : Part 1 - the outcome
Publication

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