Curbing tax avoidance : investments in offshore 'protected cell companies and cell trusts' : the American and British approach - what is South Africa's view?

Authors :

Oguttu, A W

Journal Title :

South African Mercantile Law Journal

Citation :

(2011) 23 SA Mer LJ 16

S.A. Cases Cited :

Commissioner v Treganowan 183 F 2d 288 (2nd Cir, 1950)

S.A. Legislation :

Finance Act 2008 ss. 40A - 40G

Subject :

Tax avoidance

Investments

Taxpayers

This item appears in the following Collection(s)