Similar Items: 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
- 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?
- An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
- Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law
- 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
Author: Roeleveld, Jennifer
- Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
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- 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?