Faculty of Commerce, Law and Management (ETDs)

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Subject: search.filters.subject.Double taxation agreements

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    ‘Essentially no different’ but not the same? an analysis of the rules applicable to the interpretation of double taxation agreements
    (University of the Witwatersrand, Johannesburg, 2023-06-14) Hart, Daniel Alan
    This research report aims to determine whether the rules of interpretation generally applied by South African courts in construing documents are the same as the international rules applicable to the interpretation of double taxation agreements (DTAs). The report will compare the prevailing international law rules regarding the interpretation of treaties with the rules of statutory interpretation applied by South African courts. The goal is to assess whether South African courts should rely on domestic or international law principles when interpreting DTAs, and to this end the report will critically analyse the approach taken in two specific cases, Krok v The Commissioner for the South African Revenue Services 2015 (6) SA 317 (SCA) and ITC 1925 82 SATC 144
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    Double taxation agreements and their relevance for developing countries on the African continent
    (University of the Witwatersrand, Johannesburg, 2022) Klaas, Matthew
    Double Taxation Treaties have been developed and primarily used as a mechanism to remove double taxation between two independent states. With the onset of increased international or cross border trade it has become critical that governments engage in initiatives to avoid double taxation. African states have not been excluded from this phenomenon, as cross border trade and investment has been seen as a source of economic development for poor African states, and it is for this reason that the development or perhaps expansion of the tax treaty regime is a priority in Africa1. However, given the tax abuses that have beleaguered tax treaties and resulted in tax leakages, coupled with the fact that some tax treaties favour developed rather the developing states. The aim of this research report is to assess whether double taxation agreements are still relevant and whether these agreements provide any benefits for developing countries on the African continent. The research report will do this by reviewing the advantages and disadvantages of DTA’s, including the impact of DTA’s on Foreign Direct Investment and tax leakage on the African continent. The study will assess the different tax abuse’s that have beleaguered DTA’s. The research report will provide recommendations on how to deal with the current treaties in place and where there are no treaties what is the best course of action . The research methodology of this study will follow an analytical approach. This will be achieved by reviewing and analysing Secondary Data, such as Tax Treaties, research reports, textbooks, websites and opinions in articles to determine if double taxation agreements are still relevant and provide any benefits for developing countries on the African continent. The research report will conclude by providing recommendations on how to deal with the current treaties in place and where there are no treaties what is the best course of action. This will be based on the analyses and interpretation of the secondary data.