Browsing Magister Legum - LLM (Mercantile and Labour Law) by Author "Davis, Dennis"

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  • Cross border tax assistance as a framework for revenue mechanism 

    Mvangeli, Nonkcubeko (University of the Western Cape, 2023)
    A national tax authority i.e., SARS has a wide range of powers at its disposal to collect taxes that are not paid or on time or in their full amount within the borders of South Africa. The issue arises when a taxpayer ...