DTAs : the noose closes

Authors :

Croome, B

Journal Title :

Without Prejudice

Citation :

(2012) 1 Without Prejudice 25

S.A. Cases Cited :

SARS v Werner van Kets, case number 13446/2011

S.A. Legislation :

Income Tax Act 58 of 1962 s. 74A and s74B

Constitution Act 108 of 1996 s. 231

Subject :

Income tax

Double taxation

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