Utilisation of assessed losses in South Africa and an overview of some of the lessons to learn from some reported judgments on the topic
Income tax has been and will continue to be the subject of much emotion, in some instances the distinction between tax evasion and tax avoidance being blurred beyond comprehension. MacDonald JP once vented his judicial spleen and hurled his person, with respect rather unceremoniously, armed with gow...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/35383 |