Similar Items: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
- Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
- Tax avoidance provisions of the South African Income Tax Act
- Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
- The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
- A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
- Critical analysis of the rental income definition included under section 25BB of the Income tax act
Author: Lewis, Alison Emslie
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