A Critique on the Effectiveness of “Exchange of Information on Tax Matters” in Preventing Tax Avoidance and Evasion: A South African Perspective

Type

Journal

Author

Oguttu, A.W.

Country

International; South Africa

Published Date

December 16, 2013

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 1

DOI

https://doi.org/10.59403/1xdpkqs

Document

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In this article, the author discusses the effectiveness of various instruments for exchange of information in tax matters, with particular focus on South African developments.

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A Critique on the Effectiveness of “Exchange of Information on Tax Matters” in Preventing Tax Avoidance and Evasion: A South African Perspective