A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative

Lee-Ann Steenkamp; Peter Cramer

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1. A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
Marlene Oosthuizen, Cara Thiart
South African Journal of Economic and management Sciences vol: 23 issue: 1 year: 2020
doi: 10.4102/sajems.v23i1.3248

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Journal of Economic and Financial Sciences | ISSN: 1995-7076 (PRINT) | ISSN: 2312-2803 (ONLINE)