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    <title>Results for "Tax avoidance"</title>
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      <title>An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand</title>
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      <title>South Africa’s position on and regulation of treaty shopping</title>
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      <title>The South African GAAR : striking a balance between permissible and impermissible tax avoidance</title>
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      <title>The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes</title>
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      <title>Business rescue proceedings as a tax avoidance tool</title>
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      <title>Penalties for impermissible tax avoidance in South Africa</title>
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      <title>Tax avoidance and its relation to accounting conservatism</title>
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      <title>The Income Tax treatment of hybrid inter-corporate financial arrangements</title>
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      <title>Tax avoidance opportunities by investing in tax havens - a South African perspective</title>
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      <title>The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand</title>
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      <title>An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law</title>
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      <title>The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa</title>
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      <title>Evaluating the use of international tax planning for South African businesses in pursuit of strategic growth</title>
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      <title>An analysis of the VAT consequences of customer loyalty programmes</title>
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      <title>The use of corporate structures and tax avoidance</title>
      <pubDate>Wed, 10 Jun 2026 12:32:38 +0000</pubDate>
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      <author>Theron, Lee</author>
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      <title>Investigating the relationship between corporate tax avoidance and corporate culture in large South African companies</title>
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      <author>Van Der Spuy, Pieter van Aardt</author>
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