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...
Main Authors: | Lee-Ann Steenkamp, Peter Cramer |
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Format: | Article |
Language: | English |
Published: |
AOSIS
2014-04-01
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Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/135 |
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