The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act
This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2014-07-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/140 |