Similar Items: An overview of the new tax return form and tax system
- Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship
- The expectation gap between taxpayers and tax practitioners in a South African context
- The Income Tax treatment of hybrid inter-corporate financial arrangements
- The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
- A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa
- The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts