Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective - South Africa
Published in J. Hattingh, C. de Bruyn and D. Lermer, South Africa, In. E. Reimer, S. Schmid and N. Urban, eds., Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective, 4th Edition, (2015) Kluwer: The Hague
Posted: 28 Jul 2017
Date Written: January 1, 2015
Abstract
This book chapter provides a comprehensive overview of conceptional and practical aspects of the taxation of permanent establishments (PEs) in South Africa.
Keywords: International Tax Law, Permanent Establishments, South Africa
JEL Classification: K20, K30, K34
Suggested Citation: Suggested Citation
Hattingh, Johann and de Bruyn, Chris and Lermer, David, Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective - South Africa (January 1, 2015). Published in J. Hattingh, C. de Bruyn and D. Lermer, South Africa, In. E. Reimer, S. Schmid and N. Urban, eds., Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective, 4th Edition, (2015) Kluwer: The Hague, Available at SSRN: https://ssrn.com/abstract=3007076
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