The South African GAAR : striking a balance between permissible and impermissible tax avoidance
In the topic of tax avoidance, there are two types of tax avoidance namely permissible and impermissible tax avoidance. Permissible tax avoidance is recognised throughout the world and more so it is recognised as a right. That is, a taxpayer has the right to choose to pay the least tax where the...
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Language: | en |
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University of Pretoria
2016
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Online Access: | http://hdl.handle.net/2263/53184 Bodlo, P 2016, The South African GAAR : striking a balance between permissible and impermissible tax avoidance, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53184> |