Similar Items: Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
- Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
- Simulation discussed : tax avoidance in the common law
- Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
- Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
- A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
- Timing of immovable property transactions to determine the incidence of tax in South Africa
Author: West, Craig
- Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability in a South African context
- The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
- Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
- Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
- Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
- The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise