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The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive
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An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
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An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
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A critical analysis of the requirements of section 80A of the new general anti avoidance rule
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The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand
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An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law
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A critical analysis of three contentious elements of the South African general anti-avoidance rules
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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
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Psychological predispositions and the inefficacy of the general anti-avoidance rules as determinants of tax evasion in South Africa
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Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended
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A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa
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The General Anti Avoidance Provisions, as amended
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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
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Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
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The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
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Analysing the South African General Anti-Avoidance Rule as a Pre-emptive Base Erosion and Profit Shifting (BEPS) Measure
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Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules
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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
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The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
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Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
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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
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The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements
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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
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A comparative analysis of the South African and Australian general tax avoidance enactments

Author: Izak, Daniel Petrus Louw

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The New General Anti-Avoidance Rule: A comprehensive discourse on this Statute