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  1. The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

    The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Teresa M. Pidduck --- , South Africa
    South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures...
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