Mauritius IFA moot court judgment on a TP related procedural issue

The facts are set out here:

Facts

The moot judgment:

Disputes Mauritius Legit Expect judgment

The supporting documents:

TP SARS Practice Note 7 Income Tax Practice Note 7 of 1999

SARS arguments Legitimate Expectation note

OECD How Acquiescence and Estoppel legally bound to OECD commentaries by Frank Engelen

Unilever Kenya Ltd v Commissioner KRA Income Tax Appeal 753 of 2003

SUBSTANTIVE vs PROCEDURAL LEGITIMATE EXPECTATION ARTICLE

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