Overview of Canadian and South African General Anti-Avoidance Rules (GAARs)
This review discusses the General Anti-Avoidance Rules (GAARs) in Canada and South Africa, focusing on the criteria for identifying avoidance transactions and impermissible avoidance arrangements. The Canadian GAAR targets transactions seeking tax benefits, while the South African GAAR focuses on bu
0 views • 15 slides
Analysis of Tax Avoidance Transactions in Case Study on GAAR Application
The case study explores the incorporation of a business into a corporation to realize tax benefits, including tax deferral and lower rates. It raises questions on whether the transactions were primarily for tax avoidance purposes, highlighting the complexities of tax planning and the application of
0 views • 47 slides