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

Date

Authors

Publisher

SA Mercantile Law Journal

Keywords

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

Citation

2021 SA Merc LJ 384

URI

http://hdl.handle.net/20.500.12144/38110

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