APA (7th ed.) Citation
Opperman, M., & Hattingh, J. (2022). Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test? Department of Commercial Law.
Chicago Style (17th ed.) Citation
Opperman, Marine, and Johann Hattingh. Tackling International Tax Avoidance: If South Africa Has General Anti-avoidance Rules, Why Does It Need the Principal Purpose Test? Department of Commercial Law, 2022.
MLA (9th ed.) Citation
Opperman, Marine, and Johann Hattingh. Tackling International Tax Avoidance: If South Africa Has General Anti-avoidance Rules, Why Does It Need the Principal Purpose Test? Department of Commercial Law, 2022.
Warning: These citations may not always be 100% accurate.