A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
Master Thesis
2011
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University of Cape Town
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Abstract
The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.
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Steenkamp, L. 2011. A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d). University of Cape Town.