Status Quo of South African Tax Treaty Policy

Status Quo of South African Tax Treaty Policy (南非现行税收协定政策考察), International Taxation in China, Issue 11 (ISSN: 2095-6126), 2016

10 Pages Posted: 9 Dec 2016 Last revised: 5 Jan 2017

See all articles by Craig West

Craig West

University of Cape Town (UCT); International Bureau for Fiscal Documentation (IBFD)

Date Written: August 5, 2016

Abstract

The paper has as its purpose to derive the South African tax treaty policy from the existing treaties, the use of a former South African tax treaty model and recorded positions on the OECD Model Convention on Income and on Capital (OECD Model). As the focus is on the current position of the South African tax treaty policy, reference to the recorded positions in the 2014 version of the OECD Model will be used and reference to earlier versions is made where necessary.

Suggested Citation

West, Craig, Status Quo of South African Tax Treaty Policy (August 5, 2016). Status Quo of South African Tax Treaty Policy (南非现行税收协定政策考察), International Taxation in China, Issue 11 (ISSN: 2095-6126), 2016. Available at SSRN: https://ssrn.com/abstract=2882413

Craig West (Contact Author)

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-craig-west

International Bureau for Fiscal Documentation (IBFD) ( email )

Rietlandpark 301
Amsterdam, 1019 DW
Netherlands

HOME PAGE: http://www.ibfd.org/IBFD-Profiles/Craig-West

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