Beneficial ownership provisions in tax treaties between developed and developing countries : the Canada/South Africa example
Lee-Ann Steenkamp
| Year of publication: |
2013
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|---|---|
| Authors: | Steenkamp, Lee-Ann |
| Published in: |
International business and economics research journal. - Littleton, Colo., ISSN 1535-0754, ZDB-ID 2143670-8. - Vol. 12.2013, 9, p. 1107-1117
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| Subject: | Beneficial Ownership | Dividend | Double Tax Agreement | Interest | Organisation for Economic Cooperation and Development | Royalties | South Africa | Tax Treaty | Treaty Shopping | Withholding Tax | Doppelbesteuerung | Double taxation | Südafrika | Afrika | Africa | Entwicklungsländer | Developing countries | Internationales Steuerrecht | International tax law | Quellensteuer | Withholding tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010192333