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Search Results - "Purpose test"
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The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements
Published 2025Subjects: “…Purpose test…”
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Thesis -
'n Ondersoek na die benadering vir die toetsing van die besigheidsdoelwittoets in die normaliteitsvereiste van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, soos gew...
Published 2012Subjects: “…Business purpose test -- South Africa…”
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