Zebert, B. A., & Hattingh, J. (2022). A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention. Department of Commercial Law.
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Chicago Style (17th ed.) Citation
Zebert, Bradley Arthur, and Johann Hattingh. A Comparison of the Substantive Aspects of Impermissible Tax Arrangements Under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with Specific Reference to the Examples Found Within the 2017 OECD Model Tax Convention. Department of Commercial Law, 2022.
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MLA (9th ed.) Citation
Zebert, Bradley Arthur, and Johann Hattingh. A Comparison of the Substantive Aspects of Impermissible Tax Arrangements Under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with Specific Reference to the Examples Found Within the 2017 OECD Model Tax Convention. Department of Commercial Law, 2022.
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Warning: These citations may not always be 100% accurate.