SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West

A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African perspective and the misalignment of this article in South African DTAs (in force at 1 June 2008) when compared against the final withholding tax on the gross earnings of nonresident sportspersons performing in South Africa…

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