Skip to main content
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
Downloads

Total This Year This Month
1416 321 6
Downloads per country

South Africa 660 (47%)
United States of America 157 (11%)
United Kingdom of Great Britain and Northern Ireland 70 (5%)
Netherlands (Kingdom of the) 61 (4%)
France 53 (4%)
Germany 40 (3%)
Sweden 34 (2%)
China 30 (2%)
India 16 (1%)
Bulgaria 15 (1%)
Unknown 15 (1%)
Spain 11 (1%)
Nigeria 11 (1%)
Hong Kong (China) 11 (1%)
Eswatini 10 (1%)
Romania 9 (1%)
Italy 9 (1%)
Morocco 9 (1%)
Zimbabwe 9 (1%)
Uganda 8 (1%)
Namibia 7 (0%)
Turkiye 7 (0%)
Kenya 7 (0%)
Viet Nam 6 (0%)
Singapore 6 (0%)
Canada 6 (0%)
Brazil 6 (0%)
Switzerland 6 (0%)
Malaysia 6 (0%)
Russian Federation 6 (0%)
Belgium 5 (0%)
European Union location 5 (0%)
Australia 5 (0%)
Portugal 5 (0%)
Taiwan (China) 5 (0%)
Ukraine 5 (0%)
Cayman Islands 5 (0%)
Israel 4 (0%)
Saudi Arabia 4 (0%)
Isle of Man 3 (0%)
Panama 3 (0%)
Ireland 3 (0%)
Austria 3 (0%)
Ghana 3 (0%)
New Zealand 3 (0%)
Botswana 3 (0%)
Thailand 3 (0%)
Poland 3 (0%)
Togo 2 (0%)
Philippines 2 (0%)
Tanzania, the United Republic of 2 (0%)
Norway 2 (0%)
Finland 2 (0%)
Zambia 2 (0%)
Indonesia 2 (0%)
Latvia 2 (0%)
Hungary 2 (0%)
Czechia 2 (0%)
Japan 2 (0%)
Bermuda 1 (0%)
Guyana 1 (0%)
Congo 1 (0%)
Malta 1 (0%)
Ethiopia 1 (0%)
Mauritius 1 (0%)
Iran 1 (0%)
Colombia 1 (0%)
Algeria 1 (0%)
Lithuania 1 (0%)
Luxembourg 1 (0%)
Burkina Faso 1 (0%)
South Korea 1 (0%)
Afghanistan 1 (0%)
Denmark 1 (0%)
Papua New Guinea 1 (0%)
Pakistan 1 (0%)
Moldova, The Republic of 1 (0%)
Somalia 1 (0%)
Sri Lanka 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

About accessibility

Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Thu Aug 14 08:40:09 2025