Search our site :

60 NQF credits at HEQSF level 9

Convener: J Roeleveld

Course entry requirements:

BCom (Honours) (Taxation) and tax work experience, or CA (SA), or LLB

Objective:

The course involves the analysis and interpretation of articles of double tax agreements using the OECD Model convention as a base and the interaction with South African income tax.

Course outline:

A detailed analysis and history of double tax agreements will be covered together with practical application of the rules in order for students to have a comprehensive understanding and knowledge of the international tax environment and how to apply the treaties. International and South African case law will also be referred to where necessary in order to substantiate interpretation of the rules.

DP requirements:

Satisfactory progress for in course assessments.

Assessment:

45% for the in-course assessment/ long essay and 55% for the final assessment

Last updated : 30 Mar 2017



Staff Members on this course :

Emeritus Professor Jennifer Roeleveld Professor

+27 (0)21 650 4031
Jennifer.Roeleveld@uct.ac.za
4.57, Robert Leslie Social Science

Dr. Craig West Associate Professor

+27 (0)21 650 4252
Craig.West@uct.ac.za
Office: 4.58, Robert Leslie Social Science
View Staff Profile

Research Area / Interest :
Head of Taxation Postgraduate Studies