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‘Tax exceptionalism': a South African tax law perspective
This study examines the manner in which South African courts approach the interpretation of fiscal legislation – by asking whether, courts are developing some sort of exceptional approach in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the...
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| Format: | Thesis |
| Language: | English Eng |
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Department of Commercial Law
2025
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