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Abuse of legal personality to avoid tax: Piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes

Marais, Albertus Johannes (Stellenbosch : Stellenbosch University, 2019-04)

ENGLISH ABSTRACT : Companies are legal persons and as much part of commercial traffic as the natural persons owning and controlling them. Compared to one another, companies and natural persons nevertheless have very ...