Similar Items: Substance and form in South African Revenue Cases
- Regulating the form and substance of online contracts : South African and foreign perspectives
- Analysis of the CSARS v NWK case and its effect on the substance over form-doctrine
- The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
- Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime
- The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon
- On Valuing Community Environmental Management: Revenues, Costs Avoided, Economic Impacts, and Amenities
Author: Emslie, Trevor
- The taxation of income and expenditure of trusts in South Africa
- Transfer pricing in South Africa: a comparative analysis between South Africa and more advanced jurisdictions, namely the United Kingdom and the United States of America
- International tax planning and anti-tax avoidance provisions - Hila Zetler.
- A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
- Interpretation of fiscal statutes by the courts: a South African tax law perspective
- The Income Tax Deductibility of the Broad-Based Black Economic Empowerment's Corporate Socio-Economic Development Contributions