An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law

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Quantifying tax revenue in the retail sector : a story of customer loyalty programmes in South Africa

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Quantifying tax revenue on customer loyalty rewards : the case of Dis-Chem in South Africa

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Taxing customer loyalty programmes : an international perspective

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The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand

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An analysis of the VAT consequences of customer loyalty programmes

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