Dual residence and the proviso: Where was tradehold resident?

Authors :

Gutuza, Tracy

Journal Title :

South African Intellectual Property Law Journal

Citation :

2014 SA Merc LJ 543

Subject :

Dual residency and the tie-breaker provision

Income Tax Act, the treaty and dual residency

Proviso and dual residency

Tradehold and the application of dual residency

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