Browsing by Author "Aucamp, Johan Louis"

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    A comparative analysis of the South African and Australian general tax avoidance enactments
    (1998) Aucamp, Johan Louis; Emslie, Trevor
    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.