The Taxpayer
Archived since
January 2012
107 issues
Modern Archive
Monthly
Latest issue
EDITORIAL
LIFE AFTER ABSA – WILL COMMON SENSE PREVAIL? …………… 121
101 TAX QUOTES ………………………………………………………… 123
ARTICLES AND NOTES
TAX, SHOCK, HORROR – THE GAAR, THE
CONSTITUTIONAL COURT AND ABSA ……………………………. 124
COMMISSIONER, SOUTH AFRICAN REVENUE SERVICE
VERSUS ERASMUS – A DISSENTING VIEW ………………………. 131
DAVIS ON ERASMUS – A REJOINDER ……………………………….. 134
CASE LAW
CONSTITUTIONAL COURT ON THE GAAR –
IMPERMISSIBLE AVOIDANCE ARRANGEMENTS –
PARTIES TO AN AVOIDANCE ARRANGEMENT –
WHO OBTAINS A TAX BENEFIT? – KNOWLEDGE
OF AN AVOIDANCE ARRANGEMENT ………………………………….. 138
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- First Issue: January 2012
- Latest Issue: July - September 2026
- Issue Count: 107
- Published: Monthly
