The law reports : income tax - commissioner may request taxpayer to furnish information regarding taxpayer of a foreign country with a double taxation agreement

Authors :

Matlala, D

Journal Title :

De Rebus

Citation :

(2012) Aug DR 47

S.A. Cases Cited :

Commissioner, South African Revenue Service v Van Kets 2012 (3) SA 399 (WCC)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 74A

Subject :

Income tax

Taxation agreement

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