A comparative analysis of the South African and Australian general tax avoidance enactments

From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internationally, a flurry of tax avoidance provisions are being promulgated to curtail the increasing efforts of taxpayers to avoid the effect of harsh tax measures being taken by different authorities.

Grantor dc:publisher.institution

Centre for Law and Society

Year dc:date.issued

1998

Author dc:creator

• Aucamp, Johan Louis

Advisor dc:contributor.advisor

• Emslie, Trevor

• Tax
• South Africa

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/11427/42894

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/42894