Jennifer Roeleveld

University of Cape Town (UCT)

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

  • University of Cape Town (UCT)

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

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1.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira and Craig West
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads 918 (41,487)

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Taxation, Tax law, International taxation

2.

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
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone and Frederik Zimmer
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), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 480 (96,153)

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

3.

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 175 (272,888)

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

4.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

Michael Lang et al. (eds.), CJEU – Recent Developments in Value Added Tax 2018, Austria: Linde Verlag, 2019
Number of pages: 67 Posted: 27 Apr 2020
Rebecca Millar, Jennifer Roeleveld, Mei Mei Yap and Yan Xu
The University of Sydney - Faculty of Law, University of Cape Town (UCT), affiliation not provided to SSRN and University of New South Wales
Downloads 129 (349,746)

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5.

Beyond the EU VAT: Global Perspectives on VAT/GST in the Traditional and Global Economies

CJEU – Recent Developments in Value Added Tax 2018
Number of pages: 51 Posted: 27 Apr 2022 Last Revised: 29 Apr 2022
Rebecca Millar, Jennifer Roeleveld, Yan Xu and Mei Mei Yap
The University of Sydney - Faculty of Law, University of Cape Town (UCT), University of New South Wales and affiliation not provided to SSRN
Downloads 40 (668,759)

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