Author: West, Craig
Similar Items: Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
- Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
- Simulation discussed : tax avoidance in the common law
- 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
- 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?
- 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
- Timing of immovable property transactions to determine the incidence of tax in South Africa