A comparison of the application of the provisions in s 80A-80L with those of s 103(1) of the Income Tax Act 58 of 1962

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dc.contributor.advisor
dc.contributor.authorHo, Suk-ching
dc.date.accessioned2014-03-10T08:17:57Z
dc.date.available2014-03-10T08:17:57Z
dc.date.issued2014-03-10
dc.description.abstractTax avoidance is a key international tax issue. Combating tax avoidance has been placed high on the agenda by the South African Revenue Service (SARS) and other tax authorities in the world. This research report will examine how the judgments of certain South African cases would have been different if the anti-avoidance provisions in sections 80A to 80L were applied instead of those in section 103(1).en_ZA
dc.identifier.urihttp://hdl.handle.net10539/14082
dc.language.isoenen_ZA
dc.subjectAnti-avoidance provisions
dc.subjectSouth African Revenue Service
dc.subjectGeneral anti-avoidance rule
dc.subjectTax avoidance
dc.subjectTax evasion
dc.subjectTax planning
dc.subjectJudgments
dc.titleA comparison of the application of the provisions in s 80A-80L with those of s 103(1) of the Income Tax Act 58 of 1962en_ZA
dc.typeThesisen_ZA

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