Tax avoidance provisions of the South African Income Tax Act

My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large.

Grantor

Department of Commercial Law

Year dc:date.issued

1997

Author dc:creator

• Ndema, Yondela

Advisor dc:contributor.advisor

• Emslie, T S

• Tax Law

Handle dc:identifier.uri

http://hdl.handle.net/11427/35379

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/35379