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An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
"It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the...
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| Format: | Thesis |
| Language: | English |
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Centre for Law and Society
2024
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