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

Journal
Oguttu, A.W.
International; South Africa
Bulletin for International Taxation 2014 (Volume 68), No. 1
PriceUSD 45

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.