Global ETD Search
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Showing 1 to 1 of 1 for “"dividend capturing"”.
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An evaluation of South Africa's approach to tax avoidance through dividend stripping
Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares held in a target company by effectively selling the shares through tax-exempt …