Leshomo, O. P., & Hattingh, J. (2022). A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties. Department of Commercial Law.
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Chicago Style (17th ed.) Citation
Leshomo, Otladisa Patrick, and Johann Hattingh. A Proposed Interpretation of the Phrase "Subject to Tax" in Section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, When Read in Context of South African Tax Treaties. Department of Commercial Law, 2022.
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MLA (9th ed.) Citation
Leshomo, Otladisa Patrick, and Johann Hattingh. A Proposed Interpretation of the Phrase "Subject to Tax" in Section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, When Read in Context of South African Tax Treaties. Department of Commercial Law, 2022.
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Warning: These citations may not always be 100% accurate.