Browsing by Subject "Impermissible avoidance arrangement"
Now showing items 1-2 of 2
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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 ... -
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 ...
