South Africa: Disclosure & Electronic Discovery & Privilege

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Article
Contemporary Issues Faced In The Tax Litigation Environment In South Africa
Tax litigators will now have to consider, inter alia, the impact of certain provisions under the Tax Administration Act No. 28 of 2011 as amended by the Tax Administration Laws Amendment Act No. 21 of 2012 on the doctrine of legal professional privilege and a recent judgment reflecting the view of a court with regards to the adherence to the rules of the Tax Court by the South African Revenue Service.
South Africa Tax
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