Similar Items: The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
- The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements
- The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa
- The use of corporate structures and tax avoidance
- Penalties for impermissible tax avoidance in South Africa
- An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
- Psychological predispositions and the inefficacy of the general anti-avoidance rules as determinants of tax evasion in South Africa