Document Category: Tax Law
A Critical Analysis of the application of Section 31(3) …
of Section 31(3) of the ITA 58 of 62 where the investor is an emigrant from SA - a case study
The Global Minimum Tax: from agreement to implementation
In October 2021, a historic two-pillar international agreement was reached among 137 countries of the OECD/G20 Inclusive Framework on BEPS to address …
Tax Law Design and Drafting (Victor Thuronyi, ed.)
This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in as…