The Resource 'Pro-active' tax disclosure
- 'Pro-active' tax disclosure
- With effect from 1 March 2005, corporations and trusts are required to make disclosure to the South African Revenue Services of Reportable Arrangements entered into on or after that date. This article explains the regulation and examines tax reporting experience in the UK and the USA
- Citation source
- In: The taxpayer. - Cape Town. - Vol. 54 (2005),
- Language note
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