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

dc.contributor.authorRudd, Reinhard
dc.date.accessioned2022-06-07T08:58:40Z
dc.date.available2022-06-07T08:58:40Z
dc.date.issued2021
dc.identifier.citation2021 SA Merc LJ 384en_US
dc.identifier.urihttp://hdl.handle.net/20.500.12144/38110
dc.publisherSA Mercantile Law Journalen_US
dc.subjectTo determine whether the GAAR can be invoked to deny treaty benefits in a South African contexten_US
dc.subjectTreaty abuse and the South African GAARen_US
dc.subjectThe GAAR in South Africaen_US
dc.titleGeneral anti-avoidance rules and tax treaties: A South African perspectiveen_US

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