Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 45 for “"anti-avoidance"”.
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The General Anti Avoidance Provisions, as amended
… than that actually due by them. The General Anti Avoidance rules (GAAR) have been put in place in South Africa as a means to combat impermissible avoidance arrangements and collect what is actually due to the South African Revenue Service (SARS). The crux of GAAR thus rests on the fact that …
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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
… amended over time so as to introduce various anti-avoidance rules aimed at preventing employee participants in these schemes from classifying income received by virtue of employment as either dividends or capital gains. These anti-avoidance provisions, contained in sections 8C and 10(1)(k)(i) …
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The New General Anti-Avoidance Rule: A comprehensive discourse on this Statute
… accommodate is a rule which is intended to limit avoidance that is so abused and tatty with wear.' This paved the way for the SARS launching their 2005 discussion paper on GAAR. SARS, in their introduction, discussed and pointed out the ramifications of aggressive tax avoidance structures. SARS …
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A critical analysis of three contentious elements of the South African general anti-avoidance rules
… of the provisions of the ITA in conjuring up avoidance arrangements. However, the analysis suggests the ‘misuse or abuse' test is redundant, given the establishment of the modern approach in interpreting statutes, proposing its repeal to avoid confusion and controversy. In Chapter 5, the …
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
… contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act
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Abuse of Law and Beneficial Ownership as EU Anti-Avoidance Measures in the Post-BEPS World
Tiivistelmä Tutkielman inspiraationa ovat toimineet Tanskan tapaukset (N Luxembourg 1 and others (C 115/16, C-118/16, C‑119/16 and C-299/16) and T Danmark, C 116/16 and Y Denmark Aps) joissa Euroopan Unionin tuomioistuin antoi ratkaisunsa helmikuussa 2019. Tapaukset koskivat voitonsiirtoa EU:sta, …
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The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
… are being challenged in respect of these tax avoidance strategies adopted in order to pay as little tax as possible. In the UK for example, the accounts of Starbucks have shown that since 1998, Starbucks has obtained approximately £3 billion from its UK coffee sales, opened seven hundred and …
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Transfer Pricing in the Oil Industry: Improving Tax Anti-Avoidance Regimes in the Gulf Of Guinea
… allocated considerable resources to developing anti-avoidance regimes capable of deterring, detecting and remedying aggressive tax avoidance schemes. This raises three important concerns, namely: (i) the extent of involvement of IOCs in TPM, (ii) the effectiveness of present anti-avoidance …
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An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
… Income Tax Act contains a number of specific anti-avoidance sections, as well as a general anti-avoidance section. This dissertation will focus on the general anti-avoidance section 103 of the Income Tax Act No. 58 of 1962 and highlight the individual requirements and their interpretation by …
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An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
… Income Tax Act 58 of 1962 contains a general anti avoidance section, as well as specific anti avoidance sections. The legislature, having observed the growing industry of avoidance, enacted the law to counter tax avoidance. Therefore, the purpose of this dissertation is to analyse the law in …
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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
The OECD's MLI was tabled for signature on 7 June 2017 and South Africa was amongst the first 68 countries to sign the MLI on that date. With its signature, South Africa made the provisional selection to adopt the PPT minimum standard, which was introduced by the OECD's Final Report on BEPS Action …
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Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?
General anti avoidance provisions ("GAAR") in the Income Tax Act and the accompanying judicial doctrines have been developed to combat schemes that are designed primarily to avoid the incidence of taxation by exploitating the loopholes in the Act. On the other hand, trusts in South Africa have …
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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
… looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.
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Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international …
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The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
Tax avoidance may be an inevitable consequence of taxation; however, it remains a great drain on the fiscus. There are many ways in which the Commissioner may attack avoidance arrangements in order to lessen the drain on the fiscus. One manner in which the Commissioner may attack avoidance …
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The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004
… based on a comparative analysis of the general antiavoidance section of the South African Income Tax Act no. 58 of 1962 and the Tanzanian Income Tax Act no. 11 of 2004. The focus is on how the two provisions are interpreted by showing the similarities and differences. The approach will be …
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The taxation of trust income in South Africa
… significance. The fourth looks at Income Tax Avoidance Opportunities while the last considers Anti-Avoidance Provisions of the Act 3 Relevant to Trusts, interspersed with one or two examples of schemes not only immune to the specific anti- • avoidance provisions of Section 7 but probably also …
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The usefulness (or otherwise) of the concept of
… difference between illegal tax evasion, and tax avoidance (which may also be illegal). The discussion reveals the cause of ambiguities in judicial interpretation (and through this the effect of avoidance legislation) of schemes which cause tax to be avoided - which is found in policy …
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A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
… ambiguities and contrasts them with the general anti-avoidance rule (hereafter "GAAR") found within S80A of the Income Tax Act 8 of 1962. In doing so, the author asked which areas of the Principal Purpose Test are vague and can be interpreted in light of the South African GAAR to assist with …
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