An Overview of the Court System of South Africa with Emphasis on the Resolution of Tax Disputes

Journal
Hattingh, P.J.
South Africa
Bulletin for International Taxation 2011 (Volume 65), No. 3
PriceUSD 45

This article provides an overview of the South African court system insofar as tax cases are concerned. It was originally written as a supplement to IBFD’s Tax Treaty Case Law Database and is intended for those who consider South African tax cases, but who may not have a detailed understanding of the underlying court or tax administrative systems.