Browsing PER: 2011 Volume 14 No 4 by Subject "tax morality"

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    • The Value Added Tax Implications of Illegal Transactions 

      Van Zyl, S P (2011)
      In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether ...