STEENKAMP, Lee-Ann. Combating Impermissible Tax Avoidance through Efficient Administrative Approaches: What SARS can Learn from its Canadian Counterpart. Comparative and International Law Journal of Southern Africa, [S. l.], v. 45, n. 2, p. 227–257, 2022. Disponível em: https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11379. Acesso em: 4 jan. 2026.