Browsing by Subject "General anti-avoidance rules (GAAR)"
Now showing items 1-2 of 2
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An analysis of the 2006 amendments to the General Anti–Avoidance Rules : a case law approach
(North-West University, 2011)Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa ... -
An analysis of the South African GAAR: exploring Australian judicial experience
(North-West University, 2018)In general, taxpayers do not like to pay taxes and will try to find and utilise loopholes in tax legislation in order to avoid or reduce the liability of paying taxes. Tax authorities’ response to this is to design ...
