Similar Items: Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
- The General Anti Avoidance Provisions, as amended
- The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
- Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended
- An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
- The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
- The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
Author: Johnson, Tracy
- When is a debt bad or doubtful in terms of the Income Tax Act?
- A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
- Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa
- Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers
- Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
- Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts