{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/23785"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/23785","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"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","abstract":"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 practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. 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