The Resource A new GAAR for South Africa - the Duke of Westminster is struck a blow

A new GAAR for South Africa - the Duke of Westminster is struck a blow

Label
A new GAAR for South Africa - the Duke of Westminster is struck a blow
Title
A new GAAR for South Africa - the Duke of Westminster is struck a blow
Creator
Subject
Language
  • eng
  • eng
Summary
The interpretation of South Africa's general anti-avoidance rule (GAAR) by the courts has been influenced by the Duke of Westminster principle. This principle was restated in the 1999 decision of the Supreme Court of Appeal in Conhage (Pty) Limited, which to a great degree emasculated the existing GAAR. In November 2005, the South African Revenue Service issued a Discussion Paper on tax avoidance dealing with the problems experienced with tax avoidance generally and setting out the reasons for the new legislation to be enacted as a new substitute GAAR. This article provides a brief history of South Africa's GAAR which led to the proposed change. The article also points out the salient features of the Discussion Paper
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
http://library.link/vocab/creatorName
Mazansky, E
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • GAAR
  • anti-avoidance
Label
A new GAAR for South Africa - the Duke of Westminster is struck a blow
Instantiates
Publication
Note
20060307
Other control number
bifd030607.pdf
Label
A new GAAR for South Africa - the Duke of Westminster is struck a blow
Publication
Note
20060307
Other control number
bifd030607.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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