Simulated transactions from a common–law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules

Authors: PSN Africa, Martin Fredericks | Social & Management Sciences Accountancy and Commerce Research 115 pages 32,752 words

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ABSTRACT Simulated transactions from a common–law perspective and whether this doctrine is still relevant in respect to the application of the current antiavoidance rules

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