The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes

Subjects: “…GAAR…”
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Penalties for impermissible tax avoidance in South Africa

Subjects: “…GAAR (SA)…”
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Will the steps taken by South African expatriates to circumvent section 10(1)(o)(ii) trigger the South African GAAR?ar?

Subjects: “…South African Gaar…”
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The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements

Subjects: “…General Anti-Avoidance Rules (GAAR)…”
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