There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further perspective on the matter. At the heart of the debate lies the interpretation of two provisions. namely section 231 of the Constitution of the Republic of South Africa an... https://www.diegojavierfares.com/mega-super-Custom-Moulded-Cargo-Boot-Liner-Suits-Citroen-Grand-C4-Picasso-9-2006-On-Wagon-EXP-CARCRN00026-best-super/