Similar Items: International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
- An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
- Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
- A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
- The disclosure of taxpayer information and the right to privacy
- Overpayment of tax: when does a taxpayer have a right to repayment
- Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
Author: Hattingh, Johann
- Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
- South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
- An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital
- An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany
- An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
- A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"