Browsing Theses and Dissertations (University of Pretoria) by Subject "'Commercial substance'"
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Browsing Theses and Dissertations (University of Pretoria) by Subject "'Commercial substance'"
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(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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