The approach of the judiciary to tax motivated transactions in South Africa and the United Kingdom
Abstract In his Budget Speech on 28 February 2005, Trevor Manuel expressed his concern regarding the application of section 103 of the Income Tax Act no 58 of 1962 by the Courts and suggested that a revamped section 103 may be necessary. The formulation of an adequate anti-avoidance section has...
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| Format: | Others |
| Language: | en |
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2008
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| Online Access: | http://hdl.handle.net/10539/4782 |