Reportable arrangements: Tax partner perceptions of some problematic terminology

Reportable arrangements: Tax partner perceptions of some problematic terminology

The South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arrangements for public comment. More than thre...

Full description

Bibliographic Details
Main Authors: Lee-Ann Steenkamp, Peter Cramer
Format: Article
Language:English
Published: AOSIS 2014-04-01
Series:Journal of Economic and Financial Sciences
Subjects:
arrangement
participant
penalty
promoter
reportable arrangement
SARS
South Africa
Tax Administration Act
tax benefit
tax partner
Online Access:https://jefjournal.org.za/index.php/jef/article/view/135

Internet

https://jefjournal.org.za/index.php/jef/article/view/135

Similar Items