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 47, no. 3 (March 28, 2022). Accessed January 8, 2026. https://www.unisapressjournals.co.za/index.php/CILSA/article/view/11006.