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Public policy considerations arising from the exchange of information about South African taxpayers with countries that sanction the use of death penalty, with a focus on China

The paper evaluates how South Africa’s public policy towards the death penalty is protected amidst increased taxpayer information transparency. The People’s Republic of China (China) may, under article 22(4) of the Joint Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Ma...

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Bibliographic Details
Main Author: Els, Karla
Other Authors: Hattingh, Johann
Format: Thesis
Language:English
Published: Department of Commercial Law 2020
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