Estoppel and Substantive Legitimate Expectation in South African Tax Law
The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie...
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| Format: | Dissertation |
| Language: | en |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/4598 |