About this publication
Published quarterly, this journal is already at Volume 14 and contains contributions related to tax and company law. It provides insightful views on national and international case law and practice, and is of value to academics, professionals, and practitioners alike.
Volumes 1–13 were issued by SiberInk under their Sibergramme brand and can be ordered from cserv@juta.co.za.
VOLUMES AND ISSUES
Volume / Issue
Volume 14 Issue 3
Purpose Requirement of the GAAR: Rethinking the ‘Subjective’ vs ‘Objective’ Debate
Author: Ed Liptak
Source: Business Tax and Company Law Quarterly Volume 14 Issue 3, p 1-14
South Africa’s Ambiguous Exchange Control Climate
Author: Robyn Berger & Esther Geldenhuys
Source: Business Tax and Company Law Quarterly Volume 14 Issue 3, p 15-22
Protecting the Public Purse with Moral Tax Administration
Author: Fareed Moosa
Source: Business Tax and Company Law Quarterly Volume 14 Issue 3, p 23-29
Foreign Pension Schemes: There be dragons, and some confusion — Part 1
Author: Des Kruger
Source: Business Tax and Company Law Quarterly Volume 14 Issue 3, p 30-49