Browsing Masters Degrees (Accounting) by Author "Ismail, Yusuf."

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A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test.

Ismail, Yusuf. (1999)

The aim of this technical report is to provide a detailed and critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of ...