CCspace

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

Simple item page
dc.contributor.authorBrincker, Een
dc.contributor.authorStander, Ben
dc.date.accessioned2017-05-29T10:25:00Z
dc.date.available2017-05-29T10:25:00Z
dc.date.issued2001en
dc.description.jurisdictionSouth Africaen
dc.identifier.citation(2001) TSAR 158en
dc.identifier.issn0257-7747en
dc.identifier.urihttp://hdl.handle.net/20.500.12144/20524
dc.languageengen
dc.publisherTydskrif vir die Suid-Afrikaanse Regen
dc.subjectBurden of proofen
dc.subjectTax collectionen
dc.subjectHire-purchaseen
dc.subjectTax planningen
dc.subjectLeasesen
dc.subjectWords and phrases - purpose requirementen
dc.titleThe purpose requirement of the general anti-avoidance provision in South African fiscal lawen

Files

Collections

iSalpi