ETD Collection

Permanent URI for this collectionhttps://wiredspace.wits.ac.za/handle/10539/104


Please note: Digitised content is made available at the best possible quality range, taking into consideration file size and the condition of the original item. These restrictions may sometimes affect the quality of the final published item. For queries regarding content of ETD collection please contact IR specialists by email : IR specialists or Tel : 011 717 4652 / 1954

Follow the link below for important information about Electronic Theses and Dissertations (ETD)

Library Guide about ETD

Browse

Filters

20161

Settings

Author: search.filters.author.Du Toit, Jaco MSubject: search.filters.subject.OECD

Search Results

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Place of effective management - who calls the shots?
    (2016-01-29) Du Toit, Jaco M
    Where Contracting States to a Double Taxation Agreement (DTA) refer to their respective domestic law concepts in respect of determining residence for purposes of a DTA, conflicting results may arise which can lead to double taxation and Contracting States being denied treaty relief. The interpretation of the concept of ‘Place of Effective Management’ as found in the residency tie-breaker clause in Art 4(3) of DTAs (based on the OECD Model Tax Convention on Income and Capital) used to resolve issues of dual-resident companies for purposes of applying the DTA, provides a pertinent example of a need for a common international understanding of treaty terms in order to avoid such potential conflicts. This paper explores how the term ‘Place of Effective Management’ should be interpreted in the above context by a South African court of law in order to conform to an internationally accepted meaning of the phrase.