The permanent establishment concept in double tax agreements between developed and developing countries : Canada/South Africa as a case in point
Lee-Ann Steenkamp
| Year of publication: |
2014
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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. 13.2014, 3, p. 539-551
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| Subject: | Double Tax Agreement | Foreign Direct Investment | Organisation for Economic Cooperation and Development | OECD | Permanent Establishment | Place of Effective Management | Residence | South Africa | Source | Tax Treaty | United Nations | Doppelbesteuerung | Double taxation | Auslandsinvestition | Foreign investment | Südafrika | OECD-Staaten | OECD countries | Entwicklungsländer | Developing countries | Afrika | Africa | Internationales Steuerrecht | International tax law |
| 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/10010370204