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Tassazione dei non residenti in Sudafrica: Ritenute alla fonte in riferimento a interessi, royalties, intrattenitori stranieri e sportivi

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Book Details
Language
Italian
Publishers
Edizioni Sapienza (24 July 2024)
Weight
0.13 KG
Publication Date
24/07/2024
ISBN-10
6207869052
Pages
80 pages
ISBN-13
9786207869053
Dimensions
15 x 0.48 x 22 cm
SKU
9786207869053
Author Name
Wouter van der Merwe (Author)
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Questa ricerca verifica l'efficacia delle ritenute alla fonte imposte dalle autorità fiscali sudafricane in relazione alle somme pagate da una fonte sudafricana a un non residente in relazione a interessi, royalties, intrattenitori e sportivi stranieri. Il primo obiettivo della ricerca riguarda l'allineamento del significato di parole e frasi sia nel diritto interno del Sudafrica sia nelle Convenzioni contro la doppia imposizione (DTA).

La seconda questione riguarda la possibilità che la CDI sostenga il diritto interno attraverso la rinuncia a pretese fiscali a favore del Paese di origine. Infine, viene discussa l'attribuzione del reddito.

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