Browsing School of Law by Subject "Tax administration and procedure."
Now showing items 1-2 of 2
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The new Tax Administration Act ("TAA").
(2014)This dissertation examines the new Tax Administration Act (TAA), which came into effect on I October 2012 and the constitutionality of the right to just administrative action. The intention of the TAA is to simplify and ... -
Piercing the corporate veil of the close corporation with the Tax Administration Act.
(2015)The topic of piercing the corporate veil has long been a debated phenomenon globally. In the United Kingdom, the landmark case of Salomon v Salomon and Co Ltd1 provided much needed clarity in the application and acknowledgment ...