Suchergebnisse

Chapter 4: South Africa: Transfer of Seat and Exit Taxation: Treaty Override?

In: G.S. Cooper et al., Tax Treaty Case Law around the Globe 2012 (E.C.C.M. Kemmeren et al. eds., IBFD 2013), Online Books IBFD.

Exchange of Information and Cross-Border Cooperation between Tax Authorities - South Africa

In: West, C. & Roeleveld, J. 2013. Exchange of Information and Cross Border Cooperation between Tax Authorities. (In Oberson, X. (ed.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 98b: 687-704.) ISBN 978-90-12-39068-2

Chapter 26: South Africa: Exchange of Information Under an Income Tax Treaty

In: G.S. Cooper et al., Tax Treaty Case Law around the Globe 2012 (E.C.C.M. Kemmeren et al. eds., IBFD 2013), Online Books IBFD.

Is There a Permanent Establishment? - South Africa

In: Roeleveld, J. & West, C. 2009. Is there a permanent establishment. (In Skaar, A. & Sasseville, J. (eds.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 94a: 569-586.) ISBN 978-90-12-38171-0

New Tendencies in Tax Treatment of Cross-Border Interest of Corporations - South Africa

In: Roeleveld, J. & West, C. 2008. New tendencies in tax treatment of cross-border interest of corporations - South Africa (In Hinny, P. (ed.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 93b: 655-675.)

Adverse South African Tax Consequences for United States Residents Investing in South African Immovable Property – the Impact of the New Withholdings Tax

In: West, C. & Roeleveld, J. 2008. Adverse South African tax consequences for United States residents investing in South African immovable property – the impact of the new withholdings tax, Journal of International Taxation 19(9): 48-56

South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets

In: R.J. Vann et al., Tax Treaty Case Law around the Globe 2015 (M. Lang et al. eds., IBFD 2016), Online Books IBFD.

Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa

In: K.J. Holmes, J. Roeleveld & C. West, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa, 65 Bull. Intl. Taxn. 4/5 (2011), Journals IBFD.

Chapter 17: South Africa

In: J. Roeleveld, C. West & R.C.D. Franzsen, Chapter 17: South Africa in Trends and Players in Tax Policy (M. Lang et al. eds., IBFD 2016), Online Books IBFD

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

In: CJEU – Recent Developments in Value Added Tax 2018

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

In: Michael Lang et al. (eds.), CJEU – Recent Developments in Value Added Tax 2018, Austria: Linde Verlag, 2019

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