Statistics for Substance over Form – Fraus Legis - Simulated Transactions Is there a gap in South African tax law in circumstances where parties conceal or disguise a transaction but still give effect to the agreements in accordance with the tenor of their terms?

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Substance over Form – Fraus Legis - Simulated Transactions Is there a gap in South African tax law in circumstances where parties conceal or disguise a transaction but still give effect to the agreements in accordance with the tenor of their terms? 11

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