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An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance
Mini Dissertation (LLM)--University of Pretoria, 2014.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613623219650560 |
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| access_status_str | Open Access |
| author2 | Keulder, Carika |
| author_browse | Keulder, Carika |
| author_facet | Keulder, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/46009 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:05.410Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/46009 An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance Keulder, Carika Tobias, Lorika A. UCTD Mini Dissertation (LLM)--University of Pretoria, 2014. One of the most frequently quoted tax statements in articles and referred to by our judiciary must be that “Every man has the right to arrange his affairs in such a manner to pay the least tax possible”. However, every taxpayer, tax specialist and even SARS official should be aware that this right is limited. Limited, in that this right does not allow the taxpayer to tread into the waters of tax evasion, meaning purposefully entering into impermissible tax avoidance arrangements to avoid paying any tax liability that they were liable for should the arrangement not have been entered into. The content of this mini-dissertation is premised on researches which will primarily focus on two mechanisms which our law offers to detect impermissible tax avoidance arrangements and eliminate the effect thereof, namely the substance over form doctrine and the General Anti Avoidance Rules (hereinafter referred to as GAAR). More specifically, the development and the effectiveness of the substance over form doctrine as well as the GAAR. What will be seen throughout the analysis of the research is that our judiciary, tax specialist and government has through research, amendments, judgments, analytical articles regarding specific areas of the principles underlying the concept of the GAAR and the substance over form doctrine, contributed to the development of both these concepts. These developments have been done to ensure that the principles contained in GAAR and the substance over form doctrine are equipped to detect impermissible tax avoidance arrangements entrenched in the more intricate arrangements that are being structured to avoid tax. tm2015 Mercantile Law LLM Unrestricted 2015-07-02T11:06:22Z 2015-07-02T11:06:22Z 2015/04/16 2014 Mini Dissertation Tobias, LA 2014, An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/46009> A2015 http://hdl.handle.net/2263/46009 en © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title | An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title_full | An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title_fullStr | An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title_full_unstemmed | An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title_short | An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| title_sort | analysis of the evolution of the general anti avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance |
| topic | UCTD |
| url | http://hdl.handle.net/2263/46009 |