Back to results
Department of Commercial Law
A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
Abstract
dc:description.abstractI welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.
Degree
thesis:*- Grantor dc:publisher.institution
- Department of Commercial Law
- Year dc:date.issued
- 2013
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Loof, Grethe
- Advisor dc:contributor.advisor
-
- Emslie, Trevor
Rights
- Language dc:language.iso
- eng
Identifiers
dc:identifier.*- Handle dc:identifier.uri
- http://hdl.handle.net/11427/4655
- OAI identifier oai:identifier
- oai:open.uct.ac.za:11427/4655