The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
Date
1998
Authors
Laubscher, V. E.(Vanessa Evelyn)
Journal Title
Journal ISSN
Volume Title
Publisher
Stellenbosch : Stellenbosch University
Abstract
Description
Assignment (M.Comm.) -- University of Stellenbosch, 1998.
Full text to be digitised and attached to bibliographic record.
Full text to be digitised and attached to bibliographic record.
Keywords
Tax evasion -- South Africa, Tax evasion, Income tax -- Law and legislation -- South Africa, Dissertations -- Economics