*For clarity, the term Double Tax Treaty (DTT) used in this article has the same meaning as Double Tax Agreement (DTA). Double Tax Treaties (DTTs)
COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following
An update on tax avoidance principles in South Africa – January 2015 By Ernest MaraisB.Comm LLB (University of Stellenbosch, South Africa/ Maastricht University, Netherlands)Admitted Attorney
Pre-recorded lectures on anti-avoidance and CFC provisions using S.Africa as a practical example: Lecture 14 Anti-avoidance LECTURE: https://www.dropbox.com/s/m1hzmk3ojko3h6f/Week{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014_DrErasmus.mp4?dl=0 – please note that you were required to listen
Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of
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