Similar Items: Will the steps taken by South African expatriates to circumvent section 10(1)(o)(ii) trigger the South African GAAR?ar?
- Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules
- Shortcomings of and recommendations to improve double taxation relief mechanisms: a study of South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa
- Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
- Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
- The use and abuse of double taxation agreements
- Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
Author: Coetzee, E.S.M. (Liza)
- Value-added tax : a story of customer loyalty programmes
- Expat tax : will it contribute to tax evasion by South African expats working abroad?
- Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules
- Will the steps taken by South African expatriates to circumvent section 10(1)(o)(ii) trigger the South African GAAR?ar?
- A treatment for the fiscal deficit : taxation of customer loyalty programmes in the retail pharmaceutical industry