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A critical analysis of three contentious elements of the South African general anti-avoidance rules
This research assignment critically analyses three contentious elements of the South African GAAR to enhance clarity in its interpretation and application. In Chapter 3, the focus is on the purpose requirement, investigating whether it pertains to the subjective purpose of the taxpayer or the object...
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| Format: | Thesis |
| Language: | Eng |
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Department of Finance and Tax
2025
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