Browsing by Subject "Baldwins"

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The application and interpretation by South African courts of General Renvoi Clauses in South African double taxation agreements

Jansen van Rensburg, Enelia (PER/PELJ, 2019)

General renvoi clauses in DTAs based on article 3(2) of the OECD MTC provide that an undefined term in a DTA shall have the meaning that it has in the domestic law of the contracting state applying the DTA unless the context ...