Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Tax avoidance provisions of the South African Income Tax Act
My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2021
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613294178598912 |
|---|---|
| access_status_str | Open Access |
| author | Ndema, Yondela |
| author2 | Emslie, T S |
| author_browse | Emslie, T S Ndema, Yondela |
| author_facet | Emslie, T S Ndema, Yondela |
| author_sort | Ndema, Yondela |
| collection | Thesis |
| description | My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/35379 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:51.607Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/35379 Tax avoidance provisions of the South African Income Tax Act Ndema, Yondela Emslie, T S Tax Law My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large. 2021-11-26T08:08:49Z 2021-11-26T08:08:49Z 1997 2021-11-24T09:07:20Z Master Thesis Masters LLM http://hdl.handle.net/11427/35379 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Tax Law Ndema, Yondela Tax avoidance provisions of the South African Income Tax Act |
| thesis_degree_str | Master's |
| title | Tax avoidance provisions of the South African Income Tax Act |
| title_full | Tax avoidance provisions of the South African Income Tax Act |
| title_fullStr | Tax avoidance provisions of the South African Income Tax Act |
| title_full_unstemmed | Tax avoidance provisions of the South African Income Tax Act |
| title_short | Tax avoidance provisions of the South African Income Tax Act |
| title_sort | tax avoidance provisions of the south african income tax act |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/35379 |
| work_keys_str_mv | AT ndemayondela taxavoidanceprovisionsofthesouthafricanincometaxact |