General anti-avoidance rules and tax treaties: A South African perspective
| dc.contributor.author | Rudd, Reinhard | |
| dc.date.accessioned | 2022-06-07T08:58:40Z | |
| dc.date.available | 2022-06-07T08:58:40Z | |
| dc.date.issued | 2021 | |
| dc.identifier.citation | 2021 SA Merc LJ 384 | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/38110 | |
| dc.publisher | SA Mercantile Law Journal | en_US |
| dc.subject | To determine whether the GAAR can be invoked to deny treaty benefits in a South African context | en_US |
| dc.subject | Treaty abuse and the South African GAAR | en_US |
| dc.subject | The GAAR in South Africa | en_US |
| dc.title | General anti-avoidance rules and tax treaties: A South African perspective | en_US |
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