oa Comparative and International Law Journal of Southern Africa - The prohibition of Tax Avoindance: an evaluation of Section 103 of the South African Income Tax Act (No. 58 of 1962)
|Article Title||The prohibition of Tax Avoindance: an evaluation of Section 103 of the South African Income Tax Act (No. 58 of 1962)|
|© Publisher:||Institute of Foreign and Comparative Law|
|Journal||Comparative and International Law Journal of Southern Africa|
|Author||Donald M. Stewart|
|Publication Date||Jul 1970|
|Pages||168 - 196|
|Keyword(s)||Anti-avoidance measures, Income Tax Act (No 58 of 1962), Scope and South African law|
The object of this article is to examine the scope and effect of section 103 of the Income Tax Act, No. 58 o f 1962, the South African embodiment of the general anti-avoidance provision, against the background which gave rise to it and to attempt some evaluation of its merit in the tax law context.
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