The Economic Substance Doctrine against Abusive Tax Shelters in the United States: Lessons for South Africa

Authors B Kujinga

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, Faculty of Law, University of Pretoria
Source: South African Mercantile Law Journal, Volume 27 Issue 2, 2015, p. 218 – 245