Kriel, E., & West, C. (2014). Place of effective management and "place of business": A critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings? Department of Finance and Tax.
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Chicago Style (17th ed.) Citation
Kriel, Elsabe, and Craig West. Place of Effective Management and "Place of Business": A Critical Analysis of Whether or Not These Phrases (as Used in the Income Tax Act and Companies Act Respectively) Should Be Aligned or Have Different Meanings? Department of Finance and Tax, 2014.
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MLA (9th ed.) Citation
Kriel, Elsabe, and Craig West. Place of Effective Management and "Place of Business": A Critical Analysis of Whether or Not These Phrases (as Used in the Income Tax Act and Companies Act Respectively) Should Be Aligned or Have Different Meanings? Department of Finance and Tax, 2014.
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Warning: These citations may not always be 100% accurate.