The substance over form doctrine in taxation: The application of the doctrine after the judgment in commissioner for the South African Revenue Service v NWK Ltd 2011 (2) SA 67 (SCA)

Authors :

Legwaila, Thabo

Journal Title :

SA Mercantile Law Journal

Citation :

2016 SA Merc LJ 112

Subject :

Substance over form before NWK

Commissioner for the South African Revenue Service v NWK Ltd

NWK sends shockwaves

Tax avoidance and tax evasion

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