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

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

Subjects: “…Substance over form…”
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An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance

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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts by Laubscher, V. E.(Vanessa Evelyn)

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The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax

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An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions

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The use of corporate structures and tax avoidance by Theron, Lee

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An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand

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Are tax penalties effective in combatting tax avoidance?

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Tax avoidance and its relation to accounting conservatism

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Penalties for impermissible tax avoidance in South Africa

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

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The efficacy of the South African general anti-avoidance rule : using lessons from New Zealand

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A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa

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Business rescue proceedings as a tax avoidance tool

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An analysis of the VAT consequences of customer loyalty programmes

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Tax avoidance provisions of the South African Income Tax Act by Ndema, Yondela

“…My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. …”
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Integration of collision avoidance system into scraper winch signalling system

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A critical analysis of the requirements of section 80A of the new general anti avoidance rule

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Mandatory collision avoidance systems: lived experiences of South African mineworkers

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