Jennifer Roeleveld

University of Cape Town (UCT)

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

SCHOLARLY PAPERS

4

DOWNLOADS

781

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

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 362 (99,173)

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.

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
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) - Faculty of Law, International Bureau of Fiscal Documentation and International Bureau for Fiscal Documentation (IBFD)
Downloads 213 (171,453)

Abstract:

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Taxation, Tax law, International taxation

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 161 (219,807)

Abstract:

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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 Law School, University of Cape Town (UCT), affiliation not provided to SSRN and University of New South Wales
Downloads 45 (478,615)

Abstract:

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