LUP Statistics

Record

Title

Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?

Type

Student Paper

Publ. year

2015

Author/s

Bambeni, Thina

Department/s

Department of Business Law

In LUP since

2015-06-12

Total	This Year	This Month
1398	303	1

Downloads per country

South Africa	657 (47%)
United States of America	151 (11%)
United Kingdom of Great Britain and Northern Ireland	70 (5%)
Netherlands (Kingdom of the)	61 (4%)
France	51 (4%)
Germany	40 (3%)
Sweden	34 (2%)
China	30 (2%)
India	16 (1%)
Bulgaria	15 (1%)
Unknown	15 (1%)
Hong Kong (China)	11 (1%)
Spain	11 (1%)
Nigeria	11 (1%)
Eswatini	10 (1%)
Zimbabwe	9 (1%)
Morocco	9 (1%)
Italy	9 (1%)
Romania	9 (1%)
Uganda	8 (1%)
Turkiye	7 (1%)
Kenya	7 (1%)
Namibia	7 (1%)
Malaysia	6 (0%)
Russian Federation	6 (0%)
Brazil	6 (0%)
Switzerland	6 (0%)
Belgium	5 (0%)
Viet Nam	5 (0%)
Ukraine	5 (0%)
Canada	5 (0%)
Portugal	5 (0%)
Australia	5 (0%)
Cayman Islands	5 (0%)
Taiwan (China)	5 (0%)
European Union location	5 (0%)
Saudi Arabia	4 (0%)
Israel	4 (0%)
Singapore	4 (0%)
Panama	3 (0%)
Austria	3 (0%)
Ireland	3 (0%)
Isle of Man	3 (0%)
Thailand	3 (0%)
Poland	3 (0%)
Botswana	3 (0%)
Ghana	3 (0%)
New Zealand	3 (0%)
Tanzania, the United Republic of	2 (0%)
Japan	2 (0%)
Zambia	2 (0%)
Czechia	2 (0%)
Togo	2 (0%)
Latvia	2 (0%)
Hungary	2 (0%)
Finland	2 (0%)
Norway	2 (0%)
Indonesia	2 (0%)
Iran	1 (0%)
Guyana	1 (0%)
Algeria	1 (0%)
Malta	1 (0%)
Lithuania	1 (0%)
Papua New Guinea	1 (0%)
Colombia	1 (0%)
Sri Lanka	1 (0%)
Ethiopia	1 (0%)
Denmark	1 (0%)
Pakistan	1 (0%)
Burkina Faso	1 (0%)
Mauritius	1 (0%)
Congo	1 (0%)
Philippines	1 (0%)
Moldova, The Republic of	1 (0%)
Afghanistan	1 (0%)
Somalia	1 (0%)
South Korea	1 (0%)
Luxembourg	1 (0%)
Bermuda	1 (0%)