Similar Items: 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?
- Simulation discussed : tax avoidance in the common law
- VAT on medical supplies in South Africa: A critical analysis of whether the VATCOM's argument to standard rate medical supplies in 1991 still holds true
- Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
- An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law
Author: Warneke, David
- The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa
- A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones
- An analysis of the income tax treatment of South African collective investment schemes in securities
- The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962
- The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)
- 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