oa De Rebus - Tax and exchange control in South Africa - The implications of change

Volume 1997, Issue 353
  • ISSN : 0250-0329



Inasmuch as some attorneys are instrumental in assisting a growing number of South Africans to 'avoid' tax by means of perfectly legitimate tax-planning measures and, on some very exceptional occasions, in assisting a smaller number of South Africans in making off with their spoils to offshore destinations surreptitiously, I thought that the raging debate on the relaxation or total extirpation of exchange-control regulations - particularly in light of the Minister of Finance's recent budget speech in this regard - might be of more than passing interest to attorneys.

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