Analyses: The Substance over Form Doctrine in Taxation: The Application of the Doctrine after the Judgment in Commissioner for the South African Revenue Service v NWK 2011 (2) SA 67 (SCA)

Authors Thabo Legwaila

ISSN: 1996-2185
Affiliations: Professor, Department of Mercantile Law, University of Johannesburg
Source: South African Mercantile Law Journal, Volume 28 Issue 1, 2016, p. 112 – 131