KUJINGA, Benjamin T. Factors that Limit the Efficacy of General Anti-avoidance Rules in Income Tax Legislation: Lessons from South Africa, Australia, and Canada. Comparative and International Law Journal of Southern Africa, [S. l.], v. 47, n. 3, 2022. Disponível em: https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11006. Acesso em: 7 jan. 2026.