An analysis of the South African general anti-avoidance rule : lessons from New Zealand case law

Subjects: “…General anti-avoidance rule…”
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An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions

Subjects: “…General anti-avoidance rule…”
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Psychological predispositions and the inefficacy of the general anti-avoidance rules as determinants of tax evasion in South Africa

Subjects: “…General anti-avoidance…”
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An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand

Subjects: “…General anti-avoidance rules…”
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The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand

Subjects: “…General Anti-avoidance Rules…”
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An analysis of the VAT consequences of customer loyalty programmes

Subjects: “…General Anti-avoidance Rules…”
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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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Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules

Subjects: “…General Anti-avoidance Rules…”
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