https://vital.seals.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements https://vital.seals.ac.za/vital/access/manager/Repository/vital:905 Thu 13 May 2021 07:41:09 SAST ]]> A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd https://vital.seals.ac.za/vital/access/manager/Repository/vital:909 Thu 13 May 2021 03:31:26 SAST ]]>