The General Anti Avoidance Provisions, as amended

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dc.contributor.authorMvuyana, Nomaguguen_ZA
dc.date.accessioned2014-11-14T19:48:13Z
dc.date.available2014-11-14T19:48:13Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThe basis of any well-functioning economy rests on the effectiveness of the taxation system in place. One of the biggest threats to this is those taxpayers who seek to cheat the system and pay lower taxes than that actually due by them. The General Anti Avoidance rules (GAAR) have been put in place in South Africa as a means to combat impermissible avoidance arrangements and collect what is actually due to the South African Revenue Service (SARS). The crux of GAAR thus rests on the fact that the taxpayer has engaged in an avoidance arrangement, where the sole or the main purpose was to obtain a tax benefit thus rendering the arrangement an impermissible avoidance arrangement.en_ZA
dc.identifier.apacitationMvuyana, N. (2014). <i>The General Anti Avoidance Provisions, as amended</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/9618en_ZA
dc.identifier.chicagocitationMvuyana, Nomagugu. <i>"The General Anti Avoidance Provisions, as amended."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/9618en_ZA
dc.identifier.citationMvuyana, N. 2014. The General Anti Avoidance Provisions, as amended. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mvuyana, Nomagugu AB - The basis of any well-functioning economy rests on the effectiveness of the taxation system in place. One of the biggest threats to this is those taxpayers who seek to cheat the system and pay lower taxes than that actually due by them. The General Anti Avoidance rules (GAAR) have been put in place in South Africa as a means to combat impermissible avoidance arrangements and collect what is actually due to the South African Revenue Service (SARS). The crux of GAAR thus rests on the fact that the taxpayer has engaged in an avoidance arrangement, where the sole or the main purpose was to obtain a tax benefit thus rendering the arrangement an impermissible avoidance arrangement. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - The General Anti Avoidance Provisions, as amended TI - The General Anti Avoidance Provisions, as amended UR - http://hdl.handle.net/11427/9618 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/9618
dc.identifier.vancouvercitationMvuyana N. The General Anti Avoidance Provisions, as amended. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9618en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleThe General Anti Avoidance Provisions, as amendeden_ZA
dc.typeThesis
dc.type.qualificationlevelPostgraduate Diploma
dc.type.qualificationnamePGDipen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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