المؤلفون: Tredoux, Liezel, van der Linde, Kathleen

المصدر: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 24 No. 1 (2021) ; 1727-3781

مصطلحات موضوعية: Hybrid instrument, hybrid equity instrument, hybrid debt instrument, third-party backed share, non-equity share, nonshare equity, term preferred share, guaranteed share, collateralised share, dividend rental agreement, taxable preferred share, taxation of equity investment, taxation of debt instruments, debt bias, economic double taxation, tax avoidance

وصف الملف: application/pdf

العلاقة: https://www.ajol.info/index.php/pelj/article/view/235942/222916Test; https://www.ajol.info/index.php/pelj/article/view/235942Test

الإتاحة: https://www.ajol.info/index.php/pelj/article/view/235942Test

المؤلفون: du Plessis, Izelle

المصدر: Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 23 No. 1 (2020) ; 1727-3781

مصطلحات موضوعية: Double taxation treaty, interpretation, taxation, place of effective management

وصف الملف: application/pdf

العلاقة: https://www.ajol.info/index.php/pelj/article/view/216575/204268Test; https://www.ajol.info/index.php/pelj/article/view/216575Test

الإتاحة: https://www.ajol.info/index.php/pelj/article/view/216575Test