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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
Assignment (M.Comm.) -- University of Stellenbosch, 1998.
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| Other Authors: | |
| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2012
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| _version_ | 1867613825624178688 |
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| access_status_str | Open Access |
| author | Laubscher, V. E.(Vanessa Evelyn) |
| author2 | Stellenbosch University. Faculty of . Dept. of . |
| author_browse | Laubscher, V. E.(Vanessa Evelyn) Stellenbosch University. Faculty of . Dept. of . |
| author_facet | Stellenbosch University. Faculty of . Dept. of . Laubscher, V. E.(Vanessa Evelyn) |
| author_sort | Laubscher, V. E.(Vanessa Evelyn) |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Assignment (M.Comm.) -- University of Stellenbosch, 1998. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/51042 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:42:17.808Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/51042 The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts Laubscher, V. E.(Vanessa Evelyn) Stellenbosch University. Faculty of . Dept. of . Tax evasion -- South Africa Tax evasion Income tax -- Law and legislation -- South Africa Dissertations -- Economics Assignment (M.Comm.) -- University of Stellenbosch, 1998. Full text to be digitised and attached to bibliographic record. 2012-08-27T11:34:18Z 2012-08-27T11:34:18Z 1998 Thesis http://hdl.handle.net/10019.1/51042 en_ZA Stellenbosch University 104 leaves. Stellenbosch : Stellenbosch University |
| spellingShingle | Tax evasion -- South Africa Tax evasion Income tax -- Law and legislation -- South Africa Dissertations -- Economics Laubscher, V. E.(Vanessa Evelyn) The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title | The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title_full | The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title_fullStr | The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title_full_unstemmed | The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title_short | The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts |
| title_sort | application of the doctrine of substance over form as anti avoidance mechanism by south african income tax courts |
| topic | Tax evasion -- South Africa Tax evasion Income tax -- Law and legislation -- South Africa Dissertations -- Economics |
| url | http://hdl.handle.net/10019.1/51042 |
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