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
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.
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.
Satisfactory progress for in course assessments.
45% for the in-course assessment/ long essay and 55% for the
Last updated : 30 Mar 2017
Staff Members on this course :
Dr. Craig West