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Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended
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| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867614452985102336 |
|---|---|
| access_status_str | Open Access |
| author | Benn, Dean John |
| author_browse | Benn, Dean John |
| author_facet | Benn, Dean John |
| author_sort | Benn, Dean John |
| collection | Thesis |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4565 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:52:16.761Z |
| 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:11427/4565 Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended Benn, Dean John 2014-07-30T18:10:28Z 2014-07-30T18:10:28Z 2013 Bachelor Thesis Honours PG Dip. Tax Law http://hdl.handle.net/11427/4565 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Benn, Dean John Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| thesis_degree_str | Bachelor's / Honours |
| title | Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| title_full | Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| title_fullStr | Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| title_full_unstemmed | Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| title_short | Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended |
| title_sort | tax avoidance in south africa an analysis of general anti avoidance rules in terms of the income tax act 58 of 1962 as amended |
| url | http://hdl.handle.net/11427/4565 |
| work_keys_str_mv | AT benndeanjohn taxavoidanceinsouthafricaananalysisofgeneralantiavoidancerulesintermsoftheincometaxact58of1962asamended |