Налогообложение нерезидентов в Южной Африке: Удерживаемые налоги в отношении процентов, роялти, иностранных артистов и спортсменов: Uderzhiwaemye ... roqlti, inostrannyh artistow i sportsmenow - Softcover
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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Taschenbuch. Condition: Neu. This item is printed on demand - Print on Demand Titel. Neuware -V dannom issledowanii prowerqetsq äffektiwnost' nalogow u istochnika wyplaty, wzimaemyh nalogowymi organami JuAR s summ, wyplachiwaemyh iz üzhnoafrikanskogo istochnika nerezidentu w otnoshenii procentow, roqlti, inostrannyh artistow i sportsmenow. Perwaq cel' issledowaniq - soglasowanie znacheniq slow i fraz kak wo wnutrennem zakonodatel'stwe JuAR, tak i w soglasheniqh ob izbezhanii dwojnogo nalogooblozheniq (DTA). Vtoraq problema zaklüchaetsq w tom, podderzhiwaet li DTA wnutrennee zakonodatel'stwo posredstwom otkaza ot nalogowyh pretenzij w pol'zu strany istochnika. V poslednem sluchae rassmatriwaetsq wopros o priswoenii dohoda.Books on Demand GmbH, Überseering 33, 22297 Hamburg 88 pp. Russisch. Seller Inventory # 9786207869039
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