Tax avoidance provisions of the South African Income Tax Act
My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and...
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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/11427/35379 |
| Summary: | My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large. |
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