A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative
The reportable arrangements (RA) provisions are contained in sections 80M to 80T of the Income Tax Act. SARS issued a revised Draft Guide on 31 March 2010, which contains a model for the application of these provisions. However, due to numerous discrepancies and ambiguities contained in the Act and...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2012-10-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/291 |