ABC Limited v Comissioner for the South African Revenue Service (14302)
ABC Limited v Comissioner for the South African Revenue Service (14302) [2020] ZATC 18 (31 August 2020)
The Tax Court dismissed an application to compel discovery of MAP documents, holding they were not relevant to the pleaded issues in the tax appeal.
- Double Taxation Agreements
- Mutual Agreement Procedure
- Discovery Of Documents
- Relevance Of Evidence
- Tax-discovery
- Mutual-agreement-procedure