The Resource The challenges of tax sparing : a call to reconsider the policy in South Africa

The challenges of tax sparing : a call to reconsider the policy in South Africa

Label
The challenges of tax sparing : a call to reconsider the policy in South Africa
Title
The challenges of tax sparing : a call to reconsider the policy in South Africa
Creator
Subject
Language
eng
Summary
This article considers the background to tax sparing in tax treaties and examines the shortcomings of tax sparing in certain tax treaties that South Africa has signed. It subsequently provides recommendations for the development of a tax sparing policy in South Africa that is in line with international standards
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Oguttu, A.W
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • tax sparing credit
  • tax treaty
Label
The challenges of tax sparing : a call to reconsider the policy in South Africa
Instantiates
Publication
Label
The challenges of tax sparing : a call to reconsider the policy in South Africa
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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