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)



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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