Browsing Law by Supervisor "Keulder, Carika"

Now showing items 1-4 of 4

An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance

Tobias, Lorika A. (University of Pretoria, 2014)

One of the most frequently quoted tax statements in articles and referred to by our judiciary must be that “Every man has the right to arrange his affairs in such a manner to pay the least tax possible”. However, every ...
The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011

King, Gareth James (University of Pretoria, 2015)
The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962

Visagie, Jean (University of Pretoria, 2015)

Section 45 of the Income Tax Act1 provides a mechanism whereby a company may dispose of its assets to another company and defer the tax consequences thereof, if both companies form part of the same group of companies. Taxpayers ...
The taxation of financial derivative instruments in South Africa

Kruger, Rohan (University of Pretoria, 2015)

The financial derivatives market is by its very nature extremely innovative and new financial instruments are constantly being developed. Financial derivatives, in particular poses a threefold challenge to taxation, i.e. ...

Now showing items 1-4 of 4

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