The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Journal of Economic and Financial Sciences

 
 
Field Value
 
Title The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
 
Creator Steenkamp, Lee-Ann
 
Subject Ambulatory; Base Erosion and Profit Shifting; BEPS; double tax agreement; interpretation; OECD Model Tax Convention; Static; Tax treaty
Description Most tax treaties (including South Africa
 
Publisher AOSIS
 
Contributor
Date 2017-11-06
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion —
Format application/pdf
Identifier 10.4102/jef.v10i2.13
 
Source Journal of Economic and Financial Sciences; Vol 10, No 2 (2017); 195-205 2312-2803 1995-7076
 
Language eng
 
Relation
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:

https://jefjournal.org.za/index.php/jef/article/view/13/13
 
Rights Copyright (c) 2017 Lee-Ann Steenkamp https://creativecommons.org/licenses/by/4.0
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