Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions

dc.contributor.advisorOguttu, Annet Wanyana
dc.contributor.coadvisorFranzsen, R.C.D. (Riel)
dc.contributor.emailkenneth.collett@up.ac.zaen_ZA
dc.contributor.postgraduateCollett, Kenneth Andrew
dc.date.accessioned2020-06-11T08:43:49Z
dc.date.available2020-06-11T08:43:49Z
dc.date.created2020
dc.date.issued2019
dc.descriptionMini Dissertation (MCom)--University of Pretoria, 2019.en_ZA
dc.description.abstractAs taxation across borders have become a significant event, this study therefore focusses on the taxation of business profits within the context of cross border transactions, especially with reference to permanent establishments. The study places emphasise on the various requirements and variations of the permanent establishment concept as used and defined in the OECD and UN Model Tax Convention respectively, by drawing comparisons between the various requirements and also identifying variances. The study concluded by suggesting that the UN Model Double Tax Conventions offers better taxation of business profits from the perspective of developing countries, within the context of taxing business profits through the use of permanent establishments.en_ZA
dc.description.availabilityUnrestricteden_ZA
dc.description.degreeMCom (Taxation)en_ZA
dc.description.departmentTaxationen_ZA
dc.identifier.citationCollett, KA 2019, Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74960>en_ZA
dc.identifier.otherA2020en_ZA
dc.identifier.urihttp://hdl.handle.net/2263/74960
dc.language.isoenen_ZA
dc.publisherUniversity of Pretoria
dc.rights© 2019 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.
dc.subjectUCTDen_ZA
dc.titleEnsuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventionsen_ZA
dc.typeMini Dissertationen_ZA

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