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South Africa's new general anti - avoidance rule the final GAAR Ernest Mazansky

Material type: Article

ArticlePublisher: 2007Subject(s): EVASION FISCAL

In: Bulletin for International Taxation v. 61, n. 4, April 2007, p. 159-167

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 323-A/2007/4-4 (Browse shelf)	Available		OP 323-A/2007/4-4

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Previous	OP 323-A/2007/4-1 Tax competition, tax arbitrage and international tax regime	OP 323-A/2007/4-2 New income tax law and anti - fraud legislation in Spain	OP 323-A/2007/4-3 The ECJ's judgement in the N Case against the Netherlands and its consequences for exit taxes in the European Union	OP 323-A/2007/4-4 South Africa's new general anti - avoidance rule	OP 323-A/2007/4-5 Ripe for reform	OP 323-A/2007/5-1 Comparison of recent reforms to Australia's and New Zealand's venture capital tax incentive schemes and investment vehicles	OP 323-A/2007/5-2 Singapore's 2007 budget - to build capabilities for the future	Next

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