Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules

Simple item page
dc.contributor.advisorWarneke, Daviden_ZA
dc.contributor.authorFredericks, Martinen_ZA
dc.date.accessioned2017-01-31T09:19:16Z
dc.date.available2017-01-31T09:19:16Z
dc.date.issued2016en_ZA
dc.description.abstractThe purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. International case law on simulated transactions; and 5. Relevance of common-law principles to the current GAAR.en_ZA
dc.identifier.apacitationFredericks, M. (2016). <i>Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/23785en_ZA
dc.identifier.chicagocitationFredericks, Martin. <i>"Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016. http://hdl.handle.net/11427/23785en_ZA
dc.identifier.citationFredericks, M. 2016. Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Fredericks, Martin AB - The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. International case law on simulated transactions; and 5. Relevance of common-law principles to the current GAAR. DA - 2016 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2016 T1 - Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules TI - Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules UR - http://hdl.handle.net/11427/23785 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/23785
dc.identifier.vancouvercitationFredericks M. Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2016 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/23785en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherSouth African Taxationen_ZA
dc.titleSimulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rulesen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMPhilen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
thesis_com_2016_fredericks_martin.pdf
Size:
913.58 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Masters