The international exchange of tax information : realising the promise, managing the threat

Authors :

Etsebeth, V

Journal Title :

Stellenbosch Law Review

Citation :

(2010) 21 Stell LR 45

S.A. Cases Cited :

De Fourd v Cape Town Council 1898 15 SC 399

National Media Ltd v Jooste 1996 3 SA 262 (A) 271

S.A. Legislation :

Income Tax Act 58 of 1962 s. 4

Subject :

Tax information

Tax authorities

Information security

Taxpayers

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