Jennifer Roeleveld

University of Cape Town (UCT)

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

SCHOLARLY PAPERS

2

DOWNLOADS

422

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 265 (120,959)

Abstract:

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

2.

A Commentary on SARS’ Proposed Fair Value Tax on Financial Instruments

SA Journal of Accounting Research, Vol. 26, No. 1, 2013
Number of pages: 24 Posted: 06 Feb 2013
Phillip de Jager, Shaun Parsons and Jennifer Roeleveld
University of Cape Town - Department of Finance and Tax, University of Cape Town (UCT) - Department of Accounting and University of Cape Town (UCT)
Downloads 157 (197,455)

Abstract:

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section 24JB, financial instruments, banks, stockbroker companies, fair value tax