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~person:"Steenkamp, Lee-Ann"
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Doppelbesteuerung
3
Double taxation
3
International tax law
3
Internationales Steuerrecht
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South Africa
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Südafrika
3
Africa
2
Afrika
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Developing countries
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Double Tax Agreement
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Entwicklungsländer
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OECD countries
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OECD-Staaten
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Organisation for Economic Cooperation and Development
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Tax Treaty
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Auslandsinvestition
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BEPS
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Base Erosion and Profit Shifting
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Double tax agreement
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Foreign Direct Investment
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Income shifting
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Interest
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Multinationales Unternehmen
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OECD
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OECD Model Tax Convention and Tax treaty
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Permanent Establishment
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Place of Effective Management
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Quellensteuer
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Residence
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Royalties
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Treaty Shopping
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United Nations
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Steenkamp, Lee-Ann
Lang, Michael
36
Avi-Yonah, Reuven S.
26
Brähler, Gernot
21
Cockfield, Arthur J.
20
Keen, Michael
20
Lüdicke, Jürgen
20
Pistone, Pasquale
20
Spengel, Christoph
19
Fischer, Lutz
18
Schaumburg, Harald
18
Schön, Wolfgang
17
Jacobs, Otto H.
16
Wilke, Kay-Michael
16
Devereux, Michael P.
15
Hines, James R.
15
Voget, Johannes
15
Wassermeyer, Franz
15
Baumhoff, Hubertus
14
Kaminski, Bert
14
Zagler, Martin
14
Brauner, Yariv
13
Elliffe, Craig
13
Lejour, Arjan
13
Mosquera Valderrama, Irma Johanna
13
Baistrocchi, Eduardo A.
12
Kleineidam, Hans-Jochen
12
Mössner, Jörg Manfred
12
Oestreicher, Andreas
12
Reimer, Ekkehart
12
Auerbach, Alan J.
11
Dharmapala, Dhammika
11
Grubert, Harry
11
Kessler, Wolfgang
11
Rixen, Thomas
11
Rust, Alexander
11
Riet, Maarten van't
10
Vogel, Klaus
10
Warneke, Perygrin
10
Arnold, Brian J.
9
Becker, Johannes
9
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International business and economics research journal
2
Journal of economic and financial sciences
1
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ECONIS (ZBW)
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An analysis of the applicability of OECD Model Tax Convention to non-OECD member countries : the South African case
Steenkamp, Lee-Ann
- In:
Journal of economic and financial sciences
10
(
2017
)
1
,
pp. 83-93
Persistent link: https://www.econbiz.de/10011780618
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2
The permanent establishment concept in double tax agreements between developed and developing countries : Canada/South Africa as a case in point
Steenkamp, Lee-Ann
- In:
International business and economics research journal
13
(
2014
)
3
,
pp. 539-551
Persistent link: https://www.econbiz.de/10010370204
Saved in:
3
Beneficial ownership provisions in tax treaties between developed and developing countries : the Canada/South Africa example
Steenkamp, Lee-Ann
- In:
International business and economics research journal
12
(
2013
)
9
,
pp. 1107-1117
Persistent link: https://www.econbiz.de/10010192333
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