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

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The taxation of financial derivative instruments in South Africa

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The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011

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The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962

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