The challenges of taxing profits attributted to permanent establishments : a South African perspective

Authors :

Oguttu, A W

Journal Title :

South African Mercantile Law Journal

Citation :

(2009) 21 Merc LJ 773

S.A. Cases Cited :

Cudd Pressure Control Inc v Her Majesty the Queen (1995) 95 DTC 559 (TCC)

S.A. Legislation :

Income Tax Act of 1962 s. 1

Value-Added Tax Act 89 of 1991 s. 8(9)

Subject :

Taxing profits

Tax treaties

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