An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
The structure of the tax system is important in developing a workable environment capable of diminishing both the extent and the opportunities for tax avoidance and evasion. Generally, taxpayers dislike paying taxes, which results in them colluding against the government and this impacts negatively...
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2013
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Online Access: | http://hdl.handle.net/2263/27870 Satumba, RM 2011, An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27870 > http://upetd.up.ac.za/thesis/available/etd-09102012-162613/ |
Internet
http://hdl.handle.net/2263/27870Satumba, RM 2011, An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27870 >
http://upetd.up.ac.za/thesis/available/etd-09102012-162613/