A review of the trend in the judicial interpretation, and judicial attitudes towards tax avoidance in the United Kingdom, Australia and South Africa, with reference to the "declaratory" and "choice" theories of jurisprudence
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Date
2015-09-11
Authors
Sceales, R.W.F.
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DISSERTATION SUBMITTED IN COMPLIANCE WITH THE REQUIREMENTS
OF THE FACULTY OF LAW AND OF THE SENATE OF THE UNIVERSITY
OF THE WITWATERSRAND IN COMPLETION OF THE DEGREE MASTER OF
LAWS (INCOME TAX) BY COURSE work
JOHANNESBURG
12 October 1984