Kujinga, Benjamin T, University of Pretoria, South Africa

• Comparative and International Law Journal of Southern Africa Vol. 47 No. 3 (2014) - Articles
  Factors that Limit the Efficacy of General Anti-avoidance Rules in Income Tax Legislation: Lessons from South Africa, Australia, and Canada
  Abstract  PDF
• Comparative and International Law Journal of Southern Africa Vol. 45 No. 1 (2012) - Articles
  Analysis of Misuse and Abuse in terms of the South African General Anti-avoidance Rule: Lessons from Canada
  Abstract  PDF