Title: ??????????????? ???????????? ? ????? ??????: ???????????? ?????? ? ????????? ?????????, ??????, ??????????? ???????? ? ??????????? (Russian Edition)
Publisher: Sciencia Scripts
Publication Date: 2024
Language: Russian
ISBN 10: 6207869036
ISBN 13: 9786207869039
Binding: Soft cover
Condition: New

About this title

Synopsis

В данном исследовании проверяется эффективность налогов у источника выплаты, взимаемых налоговыми органами ЮАР с сумм, выплачиваемых из южноафриканского источника нерезиденту в отношении процентов, роялти, иностранных артистов и спортсменов. Первая цель исследования - согласование значения слов и фраз как во внутреннем законодательстве ЮАР, так и в соглашениях об избежании двойного налогообложения (DTA). Вторая проблема заключается в том, поддерживает ли ДТА внутреннее законодательство посредством отказа от налоговых претензий в пользу страны источника. В последнем случае рассматривается вопрос о присвоении дохода.

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