The purpose requirement of the general anti-avoidance provision in South African fiscal law

Date

Authors

Publisher

Tydskrif vir die Suid-Afrikaanse Reg

Keywords

Burden of proof, Tax collection, Hire-purchase, Tax planning, Leases, Words and phrases - purpose requirement

Citation

(2001) TSAR 158

URI

http://hdl.handle.net/20.500.12144/20524

Collections