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Factors that limit the efficacy of general anti-avoidance rules in income tax legislation : lessons from South Africa, Australia, and Canada
Kujinga, Benjamin T.
(
Institute for Foreign and Comparative Law
,
2015
)
Does the constitution protect taxpayers against the mighty SARS? – An inquiry into the constitutionality of selected tax practices and procedures
Unknown author
(
University of Pretoria
,
2012-09-12
)
Taxpayers and cheque refunds : sanity prevails : Stabilpave (Pty) Limited v South African Revenue Services 2014 1 SA 350 (SCA)
Nagel, C.J. (Christoffel Johannes), 1954-
;
Pretorius, J.T.
(
LexisNexis
,
2014
)
Modernising the 'substance over form' doctrine : Commissioner for the South African Revenue Service v NWK Ltd
Legwaila, Thabo
(
Juta Law
,
2012
)
Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?
Unknown author
(
University of Pretoria
,
2011-11-24
)
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