Curbing income tax avoidance that results from cross-border leasing: A comparative overview with specific reference to South Africa

Authors :

Oguttu, Annet Wanyana

Journal Title :

SA Mercantile Law Journal

Citation :

2014 SA Merc LJ 338

Subject :

Exposes how cross-border leasing transactions are used to obtain tax benefits and to avoid taxes

The legal aspects of leasing transactions and the types of leasing transactions

The tax advantages of leasing transactions

Cross-border leasing tax avoidance schemes

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