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The New General Anti-Avoidance Rule: A comprehensive discourse on this Statute
On 3 November 2005, the Minister of Finance explicitly recognised the need for a revised GAAR stating: 'What we can't accommodate is a rule which is intended to limit avoidance that is so abused and tatty with wear.' This paved the way for the SARS launching their 2005 discussion paper on GAAR. SARS...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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