A comparative analysis of the South African and Australian general tax avoidance enactments

Aucamp, Johan Louis

A comparative analysis of the South African and Australian general tax avoidance enactments

Thesis / Dissertation

1998

Publisher

University of Cape Town

Department

Centre for Law and Society

Faculty

Faculty of Law

Abstract

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.

Keywords

Tax

South Africa

Reference:

Collections

Masters

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