The Role of International Cooperation in Preventing Tax Evasion: A Critique on “Assistance in the Collection of Taxes” – A South African Perspective

Journal
Author
Oguttu, A.W.
Country
International; South Africa
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the effectiveness of the legal framework for assistance in tax collection, with particular focus on South African developments.