The interpretation of South African double taxation agreements under international law

dc.contributor.advisorLouw, C (Adv.)
dc.contributor.emailen_US
dc.contributor.postgraduateJohannes, Benhardt Laurentius
dc.date.accessioned2014-08-20T09:10:37Z
dc.date.available2014-08-20T09:10:37Z
dc.date.created2014-04-09
dc.date.issued2014en_US
dc.descriptionDissertation (LLM)--University of Pretoria, 2014.en_US
dc.description.abstractThis dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreement); second, it also becomes part of domestic law. DTAs are governed by principles of customary international law some of which have been codified in the Vienna Convention on the Law of Treaties (‘VCLT’). Though South Africa is not a party to the VCLT, nevertheless, there is judicial support in South Africa for the notion that VCLT reflects general principles of international law [Harksen v President of the Republic of South Africa 1998 (2) SA 1011 (C)]. DTAs are incorporated into South African domestic law by way of statutory enactment in accordance with the dualist approach to international law. The first purpose of the dissertation is to systematise and analyse the structure of an OECD Model Tax Convention (‘OEC D MTC’) and the international methods (principles) of interpretation of DTAs in order to gain a better understanding of how this international methods functions. A number of issues relating to the interpretation of these methods are analysed. Since DTAs are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in South Africa of the methods of the interpretation of South African DTAs. The second objective of the dissertation refers to international tax law principles (treaties and customary international law) derived from South Africa public international law and to evaluate a few selected issues related to South African DTAs and their relevance to South Africa domestic tax laws; the interpretation of DTAs and the implications of a DTA overriding or in conflict with South Africa domestic tax laws. It will also interrogate the legal status of a DTA under South African tax law and whether the anti-discrimination article in South Africa DTAs have the force of law in South Africa?en_US
dc.description.availabilityunrestricteden_US
dc.description.departmentMercantile Lawen_US
dc.description.librariangm2014en_US
dc.identifier.citationJohannes, BL 2014, The interpretation of South African double taxation agreements under international law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41452>en_US
dc.identifier.otherF14/4/432/gmen_US
dc.identifier.urihttp://hdl.handle.net/2263/41452
dc.language.isoenen_US
dc.publisherUniversity of Pretoriaen_ZA
dc.rights© 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.en_US
dc.subjectAssignment rulesen_US
dc.subjectBilateral Agreementen_US
dc.subjectContexten_US
dc.subjectCommon Interpretationen_US
dc.subjectCustomary International Lawen_US
dc.subjectDocrine of self-executing treatiesen_US
dc.subjectDouble taxationen_US
dc.subjectDouble Tax Agreementsen_US
dc.subjectExemption with progressionen_US
dc.subjectFull crediten_US
dc.subjectModel Tax Convention on Income and on Capitalen_US
dc.subjectInternational agreementen_US
dc.subjectInterpretation of Double Tax Agreementsen_US
dc.subjectInternational Lawen_US
dc.subjectIrreconcilable conflicting issuesen_US
dc.subjectOrdinary tax credit Methoden_US
dc.subjectParallel Treatiesen_US
dc.subjectTax Sparing Crediten_US
dc.subjectStatic versus Ambulatory interpretationen_US
dc.subjectTaxation of Incomeen_US
dc.subjectThe OECD modelen_US
dc.subjectThe UN modelen_US
dc.subjectThe Commentaries of the OECD modelen_US
dc.subjectVienna convention on the Law of Treatiesen_US
dc.subjectUCTDen_US
dc.titleThe interpretation of South African double taxation agreements under international lawen_US
dc.typeMini Dissertationen_US

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Johannes_Interpretation_2014.pdf
Size:
1.23 MB
Format:
Adobe Portable Document Format
Description:
Dissertation

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: