The PH.D. thesis is equally applicable to the new Tax Administration Act, 2011.
AN ANALYSIS OF CHALLENGING THE COMMISSIONER’S DISCRETIONARY POWERS INVOKED to Audit in terms OF THE INCOME TAX ACT 58 OF 1962, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996
More from FP NewsMore posts in FP News »
- Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus
- The Future of Transfer Pricing in Brazil
- NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)
- SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica)