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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
The OECD's MLI was tabled for signature on 7 June 2017 and South Africa was amongst the first 68 countries to sign the MLI on that date. With its signature, South Africa made the provisional selection to adopt the PPT minimum standard, which was introduced by the OECD's Final Report on BEPS Action 6...
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| Language: | English |
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Department of Commercial Law
2022
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