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Browsing Theses and Dissertations (University of Pretoria) by Supervisor

Browsing Theses and Dissertations (University of Pretoria) by Supervisor "Fanzsen, Riel"

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A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa

Kujinga, Benjamin Tanyaradwa (University of Pretoria, 2013)

This thesis comparatively analyses the SA income tax general anti-avoidance rule (GAAR) in s 80A-L of the Income Tax Act 58/1962 and similar rules in Australia, Canada, the UK and the judicial doctrines in the US and the ...

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