An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert
Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa is no exception to this struggle and the increasingly innovative ways in which t...
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| Language: | en |
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North-West University
2012
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| Online Access: | http://hdl.handle.net/10394/6280 |