The Resource Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011

Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011

Label
Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011
Title
Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011
Contributor
Subject
Language
eng
Summary
The Commissioner approached the High Court for an order declaring, inter alia, that sections 74A and 74B of the Income Tax Act, 58 of 1962, as amended, could be invoked for the purpose of obtaining information from one Van Kets in relation to an Australian taxpayer, in order to comply with South Africa's obligation to exchange information under the double taxation agreement between South Africa and Australia. Van Kets declined to supply the information requested on the basis that he was not obliged to do so because the Australian taxpayer in relation to whom the information was requested was not a 'taxpayer' as contemplated in sections 74A and 74B of the Income Tax Act
Citation source
In: The taxpayer. - Cape Town. - Vol. 60 (2011),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Emslie, C.A
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • exchange of information
  • taxpayer
Label
Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011
Instantiates
Publication
Label
Commissioner for the South African Revenue Service v Van Kets : Western Cape High Court, 22 November 2011, case no 13446/2011
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...