Two Decades of Special Notarial Bonds in terms of the Security by Means of Movable Property Act

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I2

Two Decades of Special Notarial Bonds in terms of the Security by Means of Movable Property Act

Authors Reghard Brits

ISSN: 1996-2185
Affiliations: Postdoctoral Fellow, South African Research Chair in Property Law, University of Stellenbosch
Source: South African Mercantile Law Journal, Volume 27 Issue 2, 2015, p. 246 – 274

Abstract

None

The Economic Substance Doctrine against Abusive Tax Shelters in the United States: Lessons for South Africa

by | Oct 24, 2019 | SAMLJ, SAMLJ V27 I2

The Economic Substance Doctrine against Abusive Tax Shelters in the United States: Lessons for South Africa

Authors B Kujinga

ISSN: 1996-2185
Affiliations: Senior Lecturer, Department of Mercantile Law, Faculty of Law, University of Pretoria
Source: South African Mercantile Law Journal, Volume 27 Issue 2, 2015, p. 218 – 245

Abstract

None