An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, si...
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University of Pretoria
2021
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| Online Access: | http://hdl.handle.net/2263/80489 Mzila, T 2020, An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80489> |