1887

n Without Prejudice - DTAs - the noose closes : tax

USD

 

Abstract

Recently, the Western Cape High Court had to determine whether the South African Revenue Service would utilise the powers contained in s74A and s74B of the Income Tax Act, (58 of 1962), as amended, to obtain information from a person in South Africa to ensure compliance with the provisions contained in a double taxation agreement (DTA) concluded by South Africa and Australia enabling the exchange of information.

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/content/jb_prej/12/2/EJC119797
2012-03-01
2016-12-08
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