Similar Items: The use of corporate structures and tax avoidance
- The Income Tax treatment of hybrid inter-corporate financial arrangements
- The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa
- The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
- An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
- An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law
- Tax avoidance opportunities by investing in tax havens - a South African perspective
Author: Gutuza, Tracy
- Project finance law and regulation in Tanzania: a critical analysis
- Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management