Steenkamp, Lee-Ann. “Combating Impermissible Tax Avoidance through Efficient Administrative Approaches: What SARS Can Learn from Its Canadian Counterpart”. Comparative and International Law Journal of Southern Africa 45, no. 2 (2012): 227–257. Accessed July 22, 2024. https://unisapressjournals.co.za/index.php/CILSA/article/view/11379.