Browsing Economic and Management Sciences by Subject "Anti-avoidance"
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 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 ...