Browsing by Subject "Anti-avoidance provision"
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The Effectiveness of Section 80A of the South Africa Income Tax Act
(North-West University (South Africa), 2018)This study was undertaken to establish the effectiveness of the current Section 80A-80L of the General Anti-Avoidance Rule (GAAR) of the South African Income Tax Act No-58 of 1962, in combating tax avoidance schemes. Tax ...