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The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements

Mini-Dissertation (LLM (Tax Law))--University of Pretoria, 2024.

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Bibliographic Details
Other Authors:	Meyer, Carolina
Format:	Thesis
Language:	English
Published:	University of Pretoria 2025
Subjects:	UCTD Sustainable Development Goals (SDGs) Simulation doctrine Tax benefit test Purpose test Substance over form General Anti-Avoidance Rules (GAAR)
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http://hdl.handle.net/2263/100161