A critical analysis of South Africa's general anti avoidance provisions in income tax legislation
This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then s...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2009
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| Online Access: | http://hdl.handle.net/10948/1243 |