The influence of the general anti-avoidance rules on tax avoidance schemes and the significance thereof for tax payers and tax advisors in South Africa.

Kruger, Shaun.Phungula, Simphiwe Peaceful.Sibisi, Sydney Pambili.2018-02-192018-02-1920172017http://hdl.handle.net/10413/15031Master of Laws in Business Law. University of KwaZulu-Natal, Durban 2017.Abstract available in PDF file.en-ZAAnti-avoidance provision.Target avoidance arrangements.Tax evasion.Impermissible tax avoidance.General anti-avoidence rule.The influence of the general anti-avoidance rules on tax avoidance schemes and the significance thereof for tax payers and tax advisors in South Africa.Thesis