GAAR

January 21, 2019

THE COMMON LAW DOCTRINE OF SIMULATION

In addition to specific anti-avoidance provisions and the general anti-avoidance provisions (GAAR) in the Income Tax Act,[1] the South African Revenue Service can apply another established […]
July 14, 2016

THE GENERAL ANTI-AVOIDANCE RULES

The Income Tax Act, 58 of 1962 (‘Income Tax Act’) contains various specific anti-avoidance rules aimed at preventing the abuse of certain specific sections in the […]