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A comparative analysis of the South African and Australian general tax avoidance enactments
From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internation...
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| Language: | English English |
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Centre for Law and Society
2026
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