Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices....
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2017
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613315527606272 |
|---|---|
| access_status_str | Open Access |
| author | Fredericks, Martin |
| author2 | Warneke, David |
| author_browse | Fredericks, Martin Warneke, David |
| author_facet | Warneke, David Fredericks, Martin |
| author_sort | Fredericks, Martin |
| collection | Thesis |
| description | The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. International case law on simulated transactions; and 5. Relevance of common-law principles to the current GAAR. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/23785 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:10.861Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/23785 Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules Fredericks, Martin Warneke, David South African Taxation The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. International case law on simulated transactions; and 5. Relevance of common-law principles to the current GAAR. 2017-01-31T09:19:16Z 2017-01-31T09:19:16Z 2016 Master Thesis Masters MPhil http://hdl.handle.net/11427/23785 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | South African Taxation Fredericks, Martin Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| thesis_degree_str | Master's |
| title | Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| title_full | Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| title_fullStr | Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| title_full_unstemmed | Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| title_short | Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules |
| title_sort | simulated transactions from a common law perspective and whether this doctrine is still relevant in respect to the application of the current anti avoidance rules |
| topic | South African Taxation |
| url | http://hdl.handle.net/11427/23785 |
| work_keys_str_mv | AT fredericksmartin simulatedtransactionsfromacommonlawperspectiveandwhetherthisdoctrineisstillrelevantinrespecttotheapplicationofthecurrentantiavoidancerules |