Browsing Research Publications by Author "Steenkamp, Lee-Ann"
Now showing items 1-1 of 1
-
Beneficial ownership provisions in tax treaties between developed and developing countries: the Canada/South Africa example
Steenkamp, Lee-Ann (Clute Institute, 2013)In the years since the Organisation for Economic Cooperation and Development (OECD) adopted its first draft tax treaty in 1963, the world has experienced an astonishing surge in international trade and investment. The ...