Browsing by Author "Du Plessis, Izelle"
Now showing items 1-4 of 4
-
Double taxation treaty interpretation : lessons from a case down under
Du Plessis, Izelle (PER/PELJ, 2020)In the Australian case of Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation (the Bywater case) the Australian High Court dealt with the question of whether certain ... -
The incorporation of double taxation agreements into South African domestic law
Du Plessis, Izelle (2015)There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further ... -
Performance management : a tool for success
Du Plessis, Izelle (North-West University, 2005)Section 38 of the Local Government: Municipal Systems Act (3212000) states that a municipality should establish a performance management system that corresponds with its resources, circumstances as well as with the objectives, ... -
The principles of source and residence taxation of electronic commerce transactions in South Africa
Verwey, Phillip Martin (North-West University, 2007)This study will present the traditional legal aspects for fiscal jurisdiction of direct taxation being the principles of source and residence income taxation as they have developed internationally and in South Africa. The ...