The use of the OECD model tax convention as an interpretative aid : the static vs ambulatory approach debate considered from a South African perspective
Lee-Ann Steenkamp
| Year of publication: |
July 2017
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| Published in: |
Journal of economic and financial sciences. - Johannesburg : University of Johannesburg, ISSN 1995-7076, ZDB-ID 2843939-9. - Vol. 10.2017, 2, p. 195-205
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| Subject: | Ambulatory | Base Erosion and Profit Shifting | BEPS | Double tax agreement | Interpretation | OECD Model Tax Convention | Static | Tax treaty | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | OECD-Staaten | OECD countries | Gewinnverlagerung | Income shifting | Südafrika | South Africa | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011795874