Analysis of tax avoidance legislation in South Africa [electronic resource] : developments over a five year period.

Analysis of tax avoidance legislation in South Africa [electronic resource] : developments over a five year period.

This study was undertaken to analyse the developments in the anti avoidance legislation over a five year period from 1 March 2006 to 28 February 2011. Emphasis were placed on describing the road from the old section 103 provisions leading to the new general anti avoidance rules (GAAR) as contained i...

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Bibliographic Details
Main Author: Dlamini, Sipho Reginald.
Other Authors: Geach, Walter Dayson.
Language:en_ZA
Published: 2014
Subjects:
Taxation > Law and legislation > South Africa.
Tax evasion > South Africa.
Tax planning > South Africa.
Theses > Business administration.
Online Access:http://hdl.handle.net/10413/10440

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