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

The study will be 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 analytical and comparative, starting by showing the concept of tax avoidance and historical backgrounds of the two provisions.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2015

Author dc:creator

• Massaga, Salome

Advisor dc:contributor.advisor

• Davis, Dennis

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/15177

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/15177