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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
1466 371 14
Downloads per country

South Africa 670 (46%)
United States of America 164 (11%)
United Kingdom of Great Britain and Northern Ireland 71 (5%)
Netherlands (Kingdom of the) 61 (4%)
France 61 (4%)
Germany 41 (3%)
Sweden 34 (2%)
China 32 (2%)
India 16 (1%)
Bulgaria 15 (1%)
Unknown 15 (1%)
Nigeria 11 (1%)
Spain 11 (1%)
Brazil 11 (1%)
Hong Kong (China) 11 (1%)
Canada 10 (1%)
Eswatini 10 (1%)
Romania 9 (1%)
Morocco 9 (1%)
Zimbabwe 9 (1%)
Italy 9 (1%)
Viet Nam 8 (1%)
Uganda 8 (1%)
Namibia 7 (0%)
Turkiye 7 (0%)
Kenya 7 (0%)
Malaysia 6 (0%)
Singapore 6 (0%)
Russian Federation 6 (0%)
Switzerland 6 (0%)
Australia 5 (0%)
Cayman Islands 5 (0%)
Portugal 5 (0%)
European Union location 5 (0%)
Taiwan (China) 5 (0%)
Ukraine 5 (0%)
Belgium 5 (0%)
Colombia 4 (0%)
Saudi Arabia 4 (0%)
Israel 4 (0%)
Thailand 3 (0%)
Panama 3 (0%)
Botswana 3 (0%)
Ghana 3 (0%)
Poland 3 (0%)
New Zealand 3 (0%)
Austria 3 (0%)
Ireland 3 (0%)
Isle of Man 3 (0%)
Zambia 2 (0%)
Japan 2 (0%)
Indonesia 2 (0%)
Tanzania, the United Republic of 2 (0%)
Norway 2 (0%)
Latvia 2 (0%)
Hungary 2 (0%)
Finland 2 (0%)
Togo 2 (0%)
Philippines 2 (0%)
Czechia 2 (0%)
Pakistan 1 (0%)
Algeria 1 (0%)
Mauritius 1 (0%)
Somalia 1 (0%)
Moldova, The Republic of 1 (0%)
Luxembourg 1 (0%)
Papua New Guinea 1 (0%)
Sri Lanka 1 (0%)
Congo 1 (0%)
Ethiopia 1 (0%)
Burkina Faso 1 (0%)
Afghanistan 1 (0%)
Malta 1 (0%)
Bermuda 1 (0%)
Denmark 1 (0%)
Iran 1 (0%)
South Korea 1 (0%)
Guyana 1 (0%)
Lithuania 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.

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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
Fri Oct 24 08:57:54 2025