Suchergebnisse

Sasol Oil v CSARS: Judicial Reinterpretation of Legal Doctrine to Address Tax Avoidance in South Africa

In: (2020) British Tax Review, no. 2, 1

Taxation of Technical Service Fee Income: Selected Aspects of the Policy & Tax Treaty Practice of South Africa Relevant for Brazilian Taxpayers

In: D.V. de Biasi Cordeiro, E.S. Gomes, F. C. Pepe, G. Teixeira Godoy, Eds., Estudos de Tributação Internacional, Vol. 3, (Editora Lumen Juris, Rio de Janeiro, 2019)

The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation - South Africa

In: West, C., Hattingh, J. [2016]. The notion of tax and the elimination of international double taxation or double non-taxation. (In Helminen, M. (ed.), Cahiers de droit fiscal international The Hague, Netherlands

Oppenheimer A HMRC: Determining Centre of Vital Interests

In: British Tax Review, Issue 3, 2022, 245-251

Fowler v Revenue and Customs Commissioners [2020] UKSC 22

In: International Tax Law Reports (2020) 22 ITLR 679, Commentary, 681-688

De Beers Consolidated Mines Ltd V Howe (1906) Corporate Residence: An Early Attempt at European Harmonisation

In: Copy of the final pre-copyediting and typeset version, not be cited as the final print version available at Bloomsbury dot com and originally published in D. de Cogan and J. Snape (Eds), Landmark Cases in Revenue Law (Hart, Oxford, 2019) 67-90.

Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective - South Africa

In: 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

Fowler v HMRC (UK Supreme Court): Neither Fish nor Fowler: Tax Treaty Implications of Domestic Deeming Rules

In: (2020) British Tax Review, no.4, 537-547

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

In: Fundamentals of Taxation, July 2019

Fundamentals of taxation: an introduction to tax policy, tax law, and tax administration

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities

In: British Tax Review, Band 2017, Heft 3, S. 295-373

Dual Residence of Companies under Tax Treaties

In: IBFD International Tax Studies 1 (2018), 3-84.

Dual Residence of Companies Under Tax Treaties

In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 1 (2018), no. 1 ; 84 p.