AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276)
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) [2015] ZATC 2; 77 SATC 349 (15 May 2015)
The court held that Article 5(2)(k) of the DTA between South Africa and the USA is an integral part of the definition of 'permanent establishment' and, once its requirements are met, there is no need for a separate enquiry under Article 5(1). The appellant provided consultancy services in South Africa through its employees for a period exceeding 183 days, satisfying Article 5(2)(k). Even if Article 5(1) were to be considered separately, the appellant had a fixed place of business at X's boardroom, meeting the requirements for a permanent establishment. The court further found that the computa…
Source excerpt
- Double Taxation Agreement
- Permanent Establishment
- Income Tax Act
- Interpretation Of International Treaties
- Additional Tax Penalty
- Interest On Tax Default