President’s Welcome

Cross-Border Estate Planning and Its Income Tax Consequences in South Africa

A New Model for Tax Governance from Africa to the Asia-Pacific

A Principled Approach to Financial Resource Collection and Allocation for the Realization of Human Rights in Creating a Global Fiscal Institution

Book Review: The Dependent Services Clause in Tax Treaties – A Case Law Study by Arvid Aage Skaar

How Appropriate Are Domestic Minimum Top-Up Taxes in Africa?

Regulating Tax Avoidance Driven by AI Neural Networks: Strengths and Weaknesses of General Anti-Avoidance Regimes in South Africa and Elsewhere

An Analysis of the Participation Exemption and International Headquarter Regimes in South Africa That Aim to Attract Intermediate Holding Companies and the Interaction Thereof with the OECD’s Pillar Two Proposals

The Interaction between Directives and Tax Treaties: Three Case Studies

The Search for Certainty in Dispute Resolution in International Tax: An Evaluation of OECD Statistics and Initiatives

The Court of Justice of the European Union – Recently Decided and Pending Cases

Evolution and Process: A Critical Assessment of the Fiscal Terms in Uganda’s Petroleum Production Sharing Agreements