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An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership'
(Stellenbosch : Stellenbosch University, 2011-04)
ENGLISH ABSTRACT: The study’s focus is to provide an analysis of the development of the definition of royalties in the context of Model Tax Conventions (‘MTC’). The secondary focus of the study is to analyse the evolution ...