The tax treatment of cross-border partnerships under model-based tax treaties

Authors :

Hattingh, J

Journal Title :

South African Law Journal

Citation :

(2010) 127 SALJ 38

S.A. Cases Cited :

Grundlingh v The Commissioner for the South African Revenue Service [2009] ZAFSHC 99 (17 sEPTEMBER 2009) 72 satc

Downing v Secretary for Inland Revenue (Natal Income Tax Special Court, 27 october 1972, case number 6737, unreported)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 83A(13)

Subject :

Tax treaties

Tax treatment

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