This article considers the taxation of cross-border pension payments from the perspective of Germany and South Africa in light of recent case law in Germany, and tax treaty law and relevant domestic law developments in the two countries

This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...