Original Research

The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective

Lee-Ann Steenkamp
Journal of Economic and Financial Sciences | Vol 10, No 2 | a13 | DOI: https://doi.org/10.4102/jef.v10i2.13 | © 2017 Lee-Ann Steenkamp | This work is licensed under CC Attribution 4.0
Submitted: 06 December 2017 | Published: 06 November 2017

About the author(s)

Lee-Ann Steenkamp, University of Stellenbosch Business School, South Africa

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Abstract

Most tax treaties (including South Africa

Keywords

Ambulatory; Base Erosion and Profit Shifting; BEPS; double tax agreement; interpretation; OECD Model Tax Convention; Static; Tax treaty

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