Craig West
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View article: E-053 Creation and characterization of synthetic polymer thrombus for thrombectomy device testing
E-053 Creation and characterization of synthetic polymer thrombus for thrombectomy device testing Open
Introduction Currently, whole blood clots used for medical device testing are created by drawing blood directly from a subject (typically swine or bovine), then conducting a rigorous centrifuge process and/or introducing chemical additives…
View article: Chapter 4: South Africa: Transfer of Seat and Exit Taxation: Treaty Override?
Chapter 4: South Africa: Transfer of Seat and Exit Taxation: Treaty Override? Open
The Supreme Court of Appeal of South Africa handed down its decision[1] in the matter of Commissioner for the South African Revenue Service v. Tradehold Ltd on 8 May 2012. This matter was heard on appeal from the Tax Court. The decision re…
View article: Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency
Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency Open
The aim of this article is twofold. The first aim is to provide a comparative overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to…
View article: Status Quo of South African Tax Treaty Policy
Status Quo of South African Tax Treaty Policy Open
The paper has as its purpose to derive the South African tax treaty policy from the existing treaties, the use of a former South African tax treaty model and recorded positions on the OECD Model Convention on Income and on Capital (OECD Mo…
View article: The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation - South Africa
The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation - South Africa Open
This national report for South Africa considers the notion of tax and the elimination of international double taxation or double non-taxation.