Browsing by Author "Du Toit, Jaco M"

Browsing by Author "Du Toit, Jaco M"

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  • Du Toit, Jaco M (2016-01-29)
    Where Contracting States to a Double Taxation Agreement (DTA) refer to their respective domestic law concepts in respect of determining residence for purposes of a DTA, conflicting results may arise which can lead to double ...

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