The Doctrine Of Substance Over Form
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The Doctrine Of Substance Over Form
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Author : Brian A. Rutherford
language : en
Publisher:
Release Date : 1988
The Doctrine Of Substance Over Form written by Brian A. Rutherford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Accounting categories.
The Jurisprudence Of Law S Form And Substance
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Author : Robert S. Summers
language : en
Publisher: Routledge
Release Date : 2018-04-27
The Jurisprudence Of Law S Form And Substance written by Robert S. Summers and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-27 with Law categories.
This title was first published in 2000: Robert S. Summers is a distinguished legal theorist whose work has had significant influence in Europe as well as the United States. The study of form and substance in law, the theme of this collection, marks many of his most distinctive contributions to law and legal philosophy over four decades.
The Application Of The Doctrine Of Substance Over Form As Anti Avoidance Mechanism By South African Income Tax Courts
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Author : Vanessa Evelyn Laubscher
language : en
Publisher:
Release Date : 1998
The Application Of The Doctrine Of Substance Over Form As Anti Avoidance Mechanism By South African Income Tax Courts written by Vanessa Evelyn Laubscher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Income tax categories.
Simulated Transactions
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Author : Hugo Struwig
language : en
Publisher:
Release Date : 2014
Simulated Transactions written by Hugo Struwig and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
It is a settled principle in our tax law that a court will not be deceived by the form of a transaction, but that effect will be given to the true substance thereof. This principle, embodied in the common law doctrine of substance over form, has been affirmed and applied by the judiciary for well over a century, especially in matters where taxpayers avoid the imposition of potential tax through simulating their transactions. If a court was satisfied that the parties subjectively intended to give effect to some other agreement between them, the court would only have regard to the actual rights and obligations created by the parties and impose tax on their real transactions in accordance with the provisions of a taxing statute. The law in respect of simulated transactions was clear. However, in Commissioner for the South African Revenue Service v NWK Ltd [2011 (2) SA 67 (SCA)] the court ostensibly introduced the requirement of commercial substance as a criterion to determine simulation. The requirement postulates that a transaction which lacks commercial substance will be regarded as simulated, irrespective of the parties' genuine intention to give effect to the agreement between them. The requirement appears to overrule the entrenched test under the common law doctrine of substance over form and ostensibly established a new objective, independent common law criterion to determine simulation. The NWK requirement invariably ventures into the sphere of legitimate tax planning by virtue of its wide-ranging nature. Taxpayers need to understand the boundaries within which they may legitimately structure their affairs to reduce a potential tax burden as this advances the predictability of the law and respects the rule of law. NWK has, however, rendered the law on this subject rather uncertain and it is therefore crucial to establish the effect and applicability of the requirement to provide guidance to taxpayers on how to structure their affairs to legitimately avoid tax. The question, therefore, is whether the requirement is capable of independent application to determine simulation, or whether the requirement is only indicative of the presence of simulation in a transaction? If the latter, the common law position prior to the judgment will continue to prevail. In this dissertation, compelling arguments which illustrate the incapability of the requirement to function independently to determine simulation is researched, analysed and advanced. These arguments support the view that from a legal and logical point of view, the requirement cannot constitute an independent criterion to determine simulation. In the premise, it is submitted that the established common law doctrine of substance over form, as enunciated in Zandberg v Van Zyl [1910 AD 302], remains reflective of the law on simulated transactions and that the commercial substance requirement is only indicative of the presence of possible simulation in a transaction.
Property Rights Dynamics
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Author : Donatella Porrini
language : en
Publisher: Routledge
Release Date : 2012-07-26
Property Rights Dynamics written by Donatella Porrini and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07-26 with Business & Economics categories.
Issues such as the patentability of scientific ideas, the market for organs and open source software are hotly debated and yet poorly understood. In particular, there is a great need for sound economic theorizing on such issues. There is also a need for a clear and concise exposition of the state-of-the-art of the economics of property rights. This book fulfils these various needs.
The Improper Use Of Tax Treaties With Particular Reference To The Netherlands And The United States
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Author : Stef Weeghel
language : en
Publisher: Kluwer Law International B.V.
Release Date : 1998-03-27
The Improper Use Of Tax Treaties With Particular Reference To The Netherlands And The United States written by Stef Weeghel and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-03-27 with Business & Economics categories.
"With particular reference to the Netherlands and the United States."--T.p.
A Comparison Of The Effectiveness Of The Judicial Doctrine Of Substance Over Form With Legislated Measures In Combatting Tax Avoidance
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Author : Tracey Lee Weston
language : en
Publisher:
Release Date : 2004
A Comparison Of The Effectiveness Of The Judicial Doctrine Of Substance Over Form With Legislated Measures In Combatting Tax Avoidance written by Tracey Lee Weston and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Income tax categories.
Description Of Revenue Provisions Contained In The President S Fiscal Year Budget Proposal
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Author :
language : en
Publisher:
Release Date : 2009
Description Of Revenue Provisions Contained In The President S Fiscal Year Budget Proposal written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Budget categories.
Use Of Domestic General Anti Avoidance Rules In The Context Of Tax Treaties
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Author : Seokchun Yun
language : en
Publisher:
Release Date : 2017
Use Of Domestic General Anti Avoidance Rules In The Context Of Tax Treaties written by Seokchun Yun and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The Interaction Between The Substance Over Form Doctrine And Legislative Anti Avoidance Provisions
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Author : Vanessa Nicholls
language : en
Publisher:
Release Date : 2016
The Interaction Between The Substance Over Form Doctrine And Legislative Anti Avoidance Provisions written by Vanessa Nicholls and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Tax evasion categories.