n Tax Breaks Newsletter - The controversial draft new general anti-avoidance rule : tax avoidance

Volume 2006, Issue 241
  • ISSN :



Extracted from text ... MONEYWEB No. 241 February 2006 TAX AVOIDANCE The controversial draft new general anti-avoidance rule By KATHY THERSBY AS WE reported last month, the South African Revenue Service has been taking steps towards beefing up its anti-avoidance legislation. In our lead story of the January issue, Ernest Mazansky, director at Werksmans Tax, provided the background to SARS's discussion paper on the matter that was released in November. According to Mazansky, the paper is a comprehensive and wellresearched document that looks at difficulties in legislating and enforcing a general anti-avoidance rule (GAAR). A number of countries' rules were considered and discussions ..

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