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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
The South African Income Tax Act No 58 of 1962 contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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