The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
| dc.contributor.advisor | Gutuza, Tracy | |
| dc.contributor.author | Griffin, Nicholas | |
| dc.date.accessioned | 2021-01-27T06:04:25Z | |
| dc.date.available | 2021-01-27T06:04:25Z | |
| dc.date.issued | 2020 | |
| dc.date.updated | 2021-01-26T18:24:32Z | |
| dc.description.abstract | Tax avoidance may be an inevitable consequence of taxation; however, it remains a great drain on the fiscus. There are many ways in which the Commissioner may attack avoidance arrangements in order to lessen the drain on the fiscus. One manner in which the Commissioner may attack avoidance arrangements is through the doctrine of simulated transactions. Given that the simulated transactions doctrine is ordinarily a contract law doctrine and not strictly speaking a tax law mechanism one might wonder how this area of law might develop into an antiavoidance mechanism. This contribution sought to understand how the doctrine may develop as an anti-avoidance mechanism through an analysis of the development of the case law in regards to the development of the doctrine in order to ascertain how it has developed into a common-law anti-avoidance rule. In this regard selected cases were discussed which highlighted firstly the genesis of the simulated transactions doctrine in our law (Chapter 2) and selected cases were discussed that highlighted the simulated transactions doctrine's development and use as an anti-avoidance mechanism (Chapter 3) and finally the courts acceptance and treatment of this development and how this development was discussed in the literature was also discussed (Chapter 4) It was concluded that whilst the doctrine can be developed quite extensively as an anti-avoidance mechanism the courts are unlikely to develop same into a broad common-law General Anti-Avoidance Rule. | |
| dc.identifier.apacitation | Griffin, N. (2020). <i>The development of the simulated transactions doctrine as means of combating impermissible tax avoidance</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/32694 | en_ZA |
| dc.identifier.chicagocitation | Griffin, Nicholas. <i>"The development of the simulated transactions doctrine as means of combating impermissible tax avoidance."</i> ., ,Faculty of Law ,Department of Commercial Law, 2020. http://hdl.handle.net/11427/32694 | en_ZA |
| dc.identifier.citation | Griffin, N. 2020. The development of the simulated transactions doctrine as means of combating impermissible tax avoidance. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/32694 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Griffin, Nicholas AB - Tax avoidance may be an inevitable consequence of taxation; however, it remains a great drain on the fiscus. There are many ways in which the Commissioner may attack avoidance arrangements in order to lessen the drain on the fiscus. One manner in which the Commissioner may attack avoidance arrangements is through the doctrine of simulated transactions. Given that the simulated transactions doctrine is ordinarily a contract law doctrine and not strictly speaking a tax law mechanism one might wonder how this area of law might develop into an antiavoidance mechanism. This contribution sought to understand how the doctrine may develop as an anti-avoidance mechanism through an analysis of the development of the case law in regards to the development of the doctrine in order to ascertain how it has developed into a common-law anti-avoidance rule. In this regard selected cases were discussed which highlighted firstly the genesis of the simulated transactions doctrine in our law (Chapter 2) and selected cases were discussed that highlighted the simulated transactions doctrine's development and use as an anti-avoidance mechanism (Chapter 3) and finally the courts acceptance and treatment of this development and how this development was discussed in the literature was also discussed (Chapter 4) It was concluded that whilst the doctrine can be developed quite extensively as an anti-avoidance mechanism the courts are unlikely to develop same into a broad common-law General Anti-Avoidance Rule. DA - 2020_ DB - OpenUCT DP - University of Cape Town KW - Tax Law LK - https://open.uct.ac.za PY - 2020 T1 - The development of the simulated transactions doctrine as means of combating impermissible tax avoidance TI - The development of the simulated transactions doctrine as means of combating impermissible tax avoidance UR - http://hdl.handle.net/11427/32694 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/32694 | |
| dc.identifier.vancouvercitation | Griffin N. The development of the simulated transactions doctrine as means of combating impermissible tax avoidance. []. ,Faculty of Law ,Department of Commercial Law, 2020 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/32694 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Commercial Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Tax Law | |
| dc.title | The development of the simulated transactions doctrine as means of combating impermissible tax avoidance | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |