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Browsing University of Pretoria: Research Output by Subject "'Commercial substance'"

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Simulated transactions : the requirement of 'commercial substance' to determine simulation as enunciated in the NWK -case- the established substance over form doctrine renovated or a mere indivator of a concealed transaction?

Struwig, Hugo (University of Pretoria, 2013)

It is a settled principle in our tax law that a court will not be deceived by the form of a transaction, but that effect will be given to the true substance thereof. This principle, embodied in the common law doctrine of ...

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