An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa
Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the judiciary’s view and/or attitude to the dividing line between legitimate and illegitimate tax avoidance. It seeks to find out how South African courts have ultimately dealt with the old GAAR section 1...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2012
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| Online Access: | http://hdl.handle.net/10948/d1012093 |