An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand

An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand

South Africa has adopted a general anti-avoidance rule (GAAR) as one of the methods to combat the innovative tax avoidance schemes into which taxpayers may enter. Nevertheless, since its introduction it has undergone numerous amendments due to weaknesses highlighted by its failures in court. Yet, si...

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Bibliographic Details
Main Author: Mzila, Thembelihle
Other Authors: Pidduck, Teresa Michelle
Language:en
Published: University of Pretoria 2021
Subjects:
UCTD
General anti-avoidance rules
impermissible avoidance arrangement
purpose
tax avoidance
tax benefit
Online Access:http://hdl.handle.net/2263/80489
Mzila, T 2020, An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80489>

Internet

http://hdl.handle.net/2263/80489
Mzila, T 2020, An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80489>

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