Lecture 6 – https://www.dropbox.com/s/i9lflc95le5dvtt/U2655921R32125S2155057266.el8?dl=0
Lecture 7 – https://www.dropbox.com/s/qqo2nl705ns6ewj/U2660565R32125S2592226059.el8?dl=0
Follow curriculum – Reading:
International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 2
OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 4, 5 and 7, then 14 to 20 and 28, and commentaries
UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLES 4, 5 and 7, then 14 to 20 and 28, and commentaries
Additional supplementary reading – some required to answer tutorial questions:
Basic International Taxation Vol I by Roy Rohatgi – eBook – Chapters 2 to 7
6-7 Katz Commission Source v Residence Basis Taxation
6-7 Place of effective management discussion paper SOUTH AFRICA
6-7 POEM Smallwood article Taxpayer
Victor Thuronyi Comparative Tax Law – eBook
Tutorial and assignment questions, dates and requirements:
