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A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613280217858048 |
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| access_status_str | Open Access |
| author | Steenkamp, Lee-Ann |
| author_browse | Steenkamp, Lee-Ann |
| author_facet | Steenkamp, Lee-Ann |
| author_sort | Steenkamp, Lee-Ann |
| collection | Thesis |
| description | The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10783 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:37.862Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10783 A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) Steenkamp, Lee-Ann Taxation The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope. 2014-12-31T20:00:05Z 2014-12-31T20:00:05Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/10783 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Steenkamp, Lee-Ann A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| thesis_degree_str | Master's |
| title | A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| title_full | A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| title_fullStr | A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| title_full_unstemmed | A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| title_short | A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d) |
| title_sort | critical analysis of the reportable arrangements provisions of the income tax act focusing on section 80m 1 d |
| topic | Taxation |
| url | http://hdl.handle.net/11427/10783 |
| work_keys_str_mv | AT steenkampleeann acriticalanalysisofthereportablearrangementsprovisionsoftheincometaxactfocusingonsection80m1d AT steenkampleeann criticalanalysisofthereportablearrangementsprovisionsoftheincometaxactfocusingonsection80m1d |