Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The General Anti Avoidance Provisions, as amended
Includes bibliographical references.
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
|
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613309930307584 |
|---|---|
| access_status_str | Open Access |
| author | Mvuyana, Nomagugu |
| author_browse | Mvuyana, Nomagugu |
| author_facet | Mvuyana, Nomagugu |
| author_sort | Mvuyana, Nomagugu |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9618 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:06.076Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/9618 The General Anti Avoidance Provisions, as amended Mvuyana, Nomagugu Includes bibliographical references. The basis of any well-functioning economy rests on the effectiveness of the taxation system in place. One of the biggest threats to this is those taxpayers who seek to cheat the system and pay lower taxes than that actually due by them. The General Anti Avoidance rules (GAAR) have been put in place in South Africa as a means to combat impermissible avoidance arrangements and collect what is actually due to the South African Revenue Service (SARS). The crux of GAAR thus rests on the fact that the taxpayer has engaged in an avoidance arrangement, where the sole or the main purpose was to obtain a tax benefit thus rendering the arrangement an impermissible avoidance arrangement. 2014-11-14T19:48:13Z 2014-11-14T19:48:13Z 2014 Thesis Postgraduate Diploma PGDip http://hdl.handle.net/11427/9618 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Mvuyana, Nomagugu The General Anti Avoidance Provisions, as amended |
| title | The General Anti Avoidance Provisions, as amended |
| title_full | The General Anti Avoidance Provisions, as amended |
| title_fullStr | The General Anti Avoidance Provisions, as amended |
| title_full_unstemmed | The General Anti Avoidance Provisions, as amended |
| title_short | The General Anti Avoidance Provisions, as amended |
| title_sort | general anti avoidance provisions as amended |
| url | http://hdl.handle.net/11427/9618 |
| work_keys_str_mv | AT mvuyananomagugu thegeneralantiavoidanceprovisionsasamended AT mvuyananomagugu generalantiavoidanceprovisionsasamended |