n South African Law Journal - The tax treatment of cross-border partnerships under model-based tax treaties : some lessons from : notes

Volume 127, Issue 1
  • ISSN : 0258-2503
  • E-ISSN: 1996-2177



This note examines a decision by a full bench of the Free State High Court, Bloemfontein in the case of [2009] ZAFSHC 99 (17 September 2009), 72 SATC 1. The case dealt with the tax treatment of a cross-border partnership under a bilateral tax treaty patterned on the OECD's Model Tax Convention on Income and Capital (the 'OECD Model'). The judgment should be of wide appeal because the relevant provisions of the tax treaty before the court are encountered in a great number of South Africa's bilateral tax treaties and in many other similarly worded tax treaties globally. The case deals with the question as to when a partnership constituted under foreign law can be viewed as a taxable person distinct from its partners for bilateral tax treaty purposes.

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