Recent Developments Regarding the Taxation of Pensions under Tax Treaties from a German and a South African Perspective

Journal
Hagemann, T.; Hattingh, P.J.; Kahlenberg, C.
Germany; South Africa
Bulletin for International Taxation 2017 (Volume 71), No. 1
FormatPDF
EUR
40
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45
(VAT excl.)

This article considers the taxation of cross-border pension payments from the perspective of Germany and South Africa in light of recent case law in Germany, and tax treaty law and relevant domestic law developments in the two countries.