The influence of the general anti-avoidance rules on tax avoidance schemes and the significance thereof for tax payers and tax advisors in South Africa.
dc.contributor.advisor | Kruger, Shaun. | |
dc.contributor.advisor | Phungula, Simphiwe Peaceful. | |
dc.contributor.author | Sibisi, Sydney Pambili. | |
dc.date.accessioned | 2018-02-19T06:34:08Z | |
dc.date.available | 2018-02-19T06:34:08Z | |
dc.date.created | 2017 | |
dc.date.issued | 2017 | |
dc.description | Master of Laws in Business Law. University of KwaZulu-Natal, Durban 2017. | en_US |
dc.description.abstract | Abstract available in PDF file. | en_US |
dc.identifier.uri | http://hdl.handle.net/10413/15031 | |
dc.language.iso | en_ZA | en_US |
dc.subject.other | Anti-avoidance provision. | en_US |
dc.subject.other | Target avoidance arrangements. | en_US |
dc.subject.other | Tax evasion. | en_US |
dc.subject.other | Impermissible tax avoidance. | en_US |
dc.subject.other | General anti-avoidence rule. | en_US |
dc.title | The influence of the general anti-avoidance rules on tax avoidance schemes and the significance thereof for tax payers and tax advisors in South Africa. | en_US |
dc.type | Thesis | en_US |