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
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
Submitted: 06 December 2017 | Published: 06 November 2017
About the author(s)
Lee-Ann Steenkamp, University of Stellenbosch Business School, South AfricaFull Text:
PDF (103KB)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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