Browsing by Author "Stewart, Fiona Isabel"
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- ItemOpen AccessSubstance and form in South African Revenue Cases(1997) Stewart, Fiona Isabel; Emslie, Trevor; Davis, DennisTo remain within the law and at the same time order your affairs so as to pay less tax, is the solution to the fiscal riddle, the search for which has led to many complicated financial schemes, skirmishes with the Commissioner for Inland Revenue; and the creation of a booming market for astute tax planners.