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International

29

Mar'20

COVID-19 – refreshed perspective on force majeure and frustration

FOR PUBLIC INTEREST The outbreak of the novel coronavirus (“COVID-19-Outbreak”) and its potential impact on contractual performance, such as unforeseeable …

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15

Mar'20

The application and interpretation by South African courts of general “renvoi” clauses in South African double taxation agreements’ (2019) 22 PER.

Article by: Jansen van Rensburg CLICK HERE FOR THE FULL ARTICLE This article explored 4 interpretational issues that remain with …

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02

Mar'20

UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Book by: United Nations Download the full book here: United_Nations_Handbook_on_Selected_Issu PREFACE Over the past decade, the relationship between the mobilization of …

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28

Feb'20

Alta Energy: Treaty shopping is no abuse

Article by: Jonathan Schwarz (Temple Tax Chambers; King’s College London) The Canadian Federal Court of Appeal has upheld the Tax …

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28

Feb'20

USA: Alien individuals might need permission from the IRS before departing the US

If you are a resident or non-resident alien leaving the USA after performing work in the USA, you may have …

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