Hart, Daniel Alan2024-07-012024-07-012023-06-14Hart, Daniel Alan. (2023). ‘Essentially no different’ but not the same? an analysis of the rules applicable to the interpretation of double taxation agreements [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace.https://hdl.handle.net/10539/38798A research report submitted in partial fulfillment of the requirements for the degree of Master of Laws by Coursework and Research Report at the University of the Witwatersrand, Johannesburg, 2023This 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 144en© 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.Double taxation agreementsInterpretation of treatiesinternational lawUCTDSDG-8: Decent work and economic growthDissertationUniversity of the Witwatersrand, Johannesburg