Tax avoidance or evasion in "sale and leasebacks"

Authors :

Van Zantwijk, A

Journal Title :

Without Prejudice

Citation :

(2007) 7 (7) Without Prejudice 23

S.A. Cases Cited :

Commissioner for Inland Revenue v Conhage (Pty) Ltd 1999 (61) SATC 391 (SCA)

Subject :

Taxation

Tax evasion

Sales

Leaseholds

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