South Africa: Tax Court Rules On Creation Of Permanent Establishment In South Africa – ENSafrica

South Africa: Tax Court Rules On Creation Of Permanent Establishment In South Africa – ENSafrica

The taxpayer contended that it is necessary that a permanent establishment be created first under Article 5(1) and only once that has occurred, is it then necessary to take account of the provisions of Article 5(2)(k) of the DTA. …read more

Source:: South Africa: Tax Court Rules On Creation Of Permanent Establishment In South Africa – ENSafrica

      

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