Similar Items: Reportable arrangements as an indirect measure against impermissible tax avoidance in South Africa
- The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements
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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
- 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: Kujinga, Benjamin T.
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- Attributing a tax liability of a delinquent company to a representative taxpayer of the company
- The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour
- Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed