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2017 UPDATE TO THE MODEL TAX CONVENTION - OECD
www.oecd.orgTax Convention, which had not been finalised at the time the Report on Action 6 was approved. ... BEPS Action 7 with previous work on the interpretation and application of Article 5. The ... discussed at a7 September 2012 public consultation and subsequently released in a revised …
INTERPRETATION NOTE 117 ACT : INCOME TAX ACT 58 OF …
www.sars.gov.za2 For more information on the interpretation and application of secti on 24C, see Interpretation Note 78 “Allowance for Future Expenditure on Contracts”. 3 4. Application of the law 4.1. Gross income Section 1(1) defines “gross income”, in relation to any year of assessment, of a