Similar Items: 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
- The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements
- Reportable arrangements as an indirect measure against impermissible tax avoidance in South Africa
- Penalties for impermissible tax avoidance in South Africa
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- The South African GAAR : striking a balance between permissible and impermissible tax avoidance
- An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance
Author: Hattingh, Johann
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