ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to the Tax Administration Act, 2011.…
Posts published by “Dr Daniel N. Erasmus”
https://www.academia.edu/s/fc609c8e64?source=link The PH.D. thesis is equally applicable to the new Tax Administration Act, 2011.
Brand new course to help grow your international taxation career in 2020… Postgraduate Diploma in International TaxationCourse Start Date: 31st March 2020Tutored Distance LearningCreated and delivered…
The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and…
By: Mukesh Butani | Published: November 18, 2019 4:34:32 AM While the trade policy mandarins of the GoI will look for solutions, the message is clear—time is up…
The ability of some countries to unilaterally change, or “override,” their tax treaties through domestic legislation has frequently been identified as a serious threat to…
The decisions of recent Australian case law relating to the general anti-avoidance regime was cause for concern among the Australian tax community, as the Assistant…
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