Similar Items: Tax revenue mobilisation : improving personal income tax compliance in South Africa
- The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
- 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
- An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
- n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
- An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
- The imputability of ‘income on income’ under section 7(3) of the Income Tax Act