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    • The Effectiveness of Section 80A of the South Africa Income Tax Act 

      Enowkenwa, Rawlings Obenembot (North-West University (South Africa), 2018)
      This study was undertaken to establish the effectiveness of the current Section 80A-80L of the General Anti-Avoidance Rule (GAAR) of the South African Income Tax Act No-58 of 1962, in combating tax avoidance schemes. Tax ...