Footnote:
In: J. Hattingh, Commentary, Krok and another v Commissioner for the South African Revenue Services, (2015) 18 International Tax Law Reports 42, 44-52
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2015 erstellt
Description:
A case comment dealing with the South African Supreme Court of Appeal's decision about the temporal aspect of the South Africa-Australia double tax convention's clause allowing tax authorities to mutually assist each other in cross-border collection of tax debts. Three noteworthy aspects of the decision are discussed: The Supreme Court of Appeal's affirmation that the 1969 Vienna Convention on the Law of Treaties provides binding norms for tax treaty interpretation (South Africa is not a signatory); clarification of the normative basis of the 'revenue rule' as a doctrine of law that is not primarily aimed to protect taxpayers; and lastly, the intersection of private international law and tax law is illustrated by the court's reasons for rejecting a claim by a third party who asserted beneficial ownership in locally situated assets that formed the subject of a preservation order