A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance
Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, es...
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| Format: | Others |
| Language: | English |
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Rhodes University
2004
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| Online Access: | http://hdl.handle.net/10962/100 |