Tax avoidance provisions of the South African Income Tax Act
| dc.contributor.advisor | Emslie, T S | |
| dc.contributor.author | Ndema, Yondela | |
| dc.date.accessioned | 2021-11-26T08:08:49Z | |
| dc.date.available | 2021-11-26T08:08:49Z | |
| dc.date.issued | 1997 | |
| dc.date.updated | 2021-11-24T09:07:20Z | |
| dc.description.abstract | My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large. | |
| dc.identifier.apacitation | Ndema, Y. (1997). <i>Tax avoidance provisions of the South African Income Tax Act</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/35379 | en_ZA |
| dc.identifier.chicagocitation | Ndema, Yondela. <i>"Tax avoidance provisions of the South African Income Tax Act."</i> ., ,Faculty of Law ,Department of Commercial Law, 1997. http://hdl.handle.net/11427/35379 | en_ZA |
| dc.identifier.citation | Ndema, Y. 1997. Tax avoidance provisions of the South African Income Tax Act. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/35379 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Ndema, Yondela AB - My thesis is on tax avoidance provisions in South Africa. I want to present an overview of tax avoidance in South Africa but I will concentrate more on section 103(1) which is the general anti - tax avoidance provision in South Africa.I will then proceed to look at the artificial tax avoidance, and a comparative analysis between United Kingdom (UK) and South Africa on the substance over form approach as a new approach to tax avoidance. Much has been said on tax avoidance and it is an area which has generated much interest and curiosity to the society at large. DA - 1997_ DB - OpenUCT DP - University of Cape Town KW - Tax Law LK - https://open.uct.ac.za PY - 1997 T1 - Tax avoidance provisions of the South African Income Tax Act TI - Tax avoidance provisions of the South African Income Tax Act UR - http://hdl.handle.net/11427/35379 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/35379 | |
| dc.identifier.vancouvercitation | Ndema Y. Tax avoidance provisions of the South African Income Tax Act. []. ,Faculty of Law ,Department of Commercial Law, 1997 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/35379 | 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 | Tax avoidance provisions of the South African Income Tax Act | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |