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GST / VAT general anti - avoidance approaches some preliminary findings from a comparative study of Australia and South Africa Kalmen Datt, Gerhard Nienaber and Binh Tran - Nam

By: Datt, Kalmen.
Contributor(s): Nienaber, Gerhard | Tran Nam, Binh.
Material type: ArticleArticlePublisher: 2017Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EVASION FISCAL | PREVENCIÓN | AUSTRALIA | SUDAFRICA | ELUSION FISCAL In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 32, n. 2, 2017, p. 377-398
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Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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