Similar Items: A comparative analysis of the South African and Australian general tax avoidance enactments
- 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
- The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
- Tax avoidance provisions of the South African Income Tax Act
- The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
- A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax
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