Browsing by Subject "Tax avoidance"
Now showing items 1-10 of 10
-
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 ... -
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 ... -
An evaluation of South Africa's approach to tax avoidance through dividend stripping
(North-West University (South Africa), 2021)Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares ... -
An evaluation of the South African controlled foreign company rules within the digital economy
(North-West University (South Africa), 2021)South Africa has controlled foreign companies (CFC) rules aimed at combating South African residents from shifting their taxable income outside the South African tax net by investing or transacting through South ... -
A financial and moral perspective of the impact of economic crime on taxation
(2013)Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax ... -
The future of trusts as an estate planning tool
(North-West University, 2011)Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The ... -
An international comparative study of transparency and exchange of information measures
(North-West University (South Africa), 2021)In recent decades, globalisation and the ease of moving capital in-between countries gave individuals the opportunity to shift their assets to countries that offer low tax rates. The inflow of assets to these countries may ... -
'n Ondersoek na die afskaffing van boedelbelasting
(North-West University, 2011)Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ... -
The taxation of company distributions in respect of hybrid instruments in South Africa : lessons from Australia and Canada
(PER/PELJ, 2021)Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while ...