An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
The South African Income Tax Act contains a number of specific anti-avoidance sections, as well as a general anti-avoidance section. This dissertation will focus on the general anti-avoidance section 103 of the Income Tax Act No. 58 of 1962 and highlight the individual requirements and their interpr...
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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/11427/35407 |