Tax Court Sends Anti-Avoidance Warning to Taxpayers with Complex Artificial Tax Structures
Tax Court Sends Anti-Avoidance Warning to Taxpayers with Complex Artificial Tax Structures Richan SchwellnusTeam Lead: Tax Controversy & International Tax FEATURED IN: In a recent Tax Court judgment involving seven interconnected corporate taxpayers, the Court upheld the South African Revenue Service’s (SARS) position that a carefully structured corporate acquisition amounted to a so-called “impermissible avoidance …










