Simulated transactions : the requirement of 'commercial substance' to determine simulation as enunciated in the NWK -case- the established substance over form doctrine renovated or a mere indivator of a concealed transaction?
It is a settled principle in our tax law that a court will not be deceived by the form of a transaction, but that effect will be given to the true substance thereof. This principle, embodied in the common law doctrine of substance over form, has been affirmed and applied by the judiciary for well ov...
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University of Pretoria
2014
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| Online Access: | http://hdl.handle.net/2263/41514 Struwig, H 2014, Simulated transactions : the requirement of 'commercial substance' to determine simulation as enunciated in the NWK -case- the established substance over form doctrine renovated or a mere indivator of a concealed transaction?, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41514> |
Internet
http://hdl.handle.net/2263/41514Struwig, H 2014, Simulated transactions : the requirement of 'commercial substance' to determine simulation as enunciated in the NWK -case- the established substance over form doctrine renovated or a mere indivator of a concealed transaction?, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41514>