A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African perspective and the misalignment of this article in South African DTAs (in force at 1 June 2008) when compared against the final withholding tax on the gross earnings of nonresident sportspersons performing in South Africa…
SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West
Published in Africa, FP News, SADC and South Africa
More from AfricaMore posts in Africa »
- SARS starts to target buyers of luxury goods
- SARS – Being Audited or Selected for Verification
- Another TP tax dispute argued before the Tax Board in Tanzania won for our client
- Transfer pricing in a nutshell: Nigeria
- SARS is circulating a section 46 of the Tax Administration Act, 2011 request for relevant material to many multinationals requesting information about their intra-group services.
More from FP NewsMore posts in FP News »
More from SADCMore posts in SADC »
- SARS starts to target buyers of luxury goods
- SARS – Being Audited or Selected for Verification
- SARS is circulating a section 46 of the Tax Administration Act, 2011 request for relevant material to many multinationals requesting information about their intra-group services.
- SARS will now use artificial intelligence to make ‘it hard and costly’ to dodge tax
- A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended
More from South AfricaMore posts in South Africa »
- SARS starts to target buyers of luxury goods
- SARS – Being Audited or Selected for Verification
- SARS is circulating a section 46 of the Tax Administration Act, 2011 request for relevant material to many multinationals requesting information about their intra-group services.
- SARS will now use artificial intelligence to make ‘it hard and costly’ to dodge tax
- A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended