The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
Tax avoidance may be an inevitable consequence of taxation; however, it remains a great drain on the fiscus. There are many ways in which the Commissioner may attack avoidance arrangements in order to lessen the drain on the fiscus. One manner in which the Commissioner may attack avoidance arrangeme...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/32694 |