General anti-avoidance rules and tax treaties: A South African perspective

Authors :
Rudd, Reinhard
Journal Title :
SA Mercantile Law Journal
Citation :
2021 SA Merc LJ 384
Subject :
To determine whether the GAAR can be invoked to deny treaty benefits in a South African context
:
Treaty abuse and the South African GAAR
:
The GAAR in South Africa

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