A review of the trend in the judicial interpretation, and judicial attitudes towards tax avoidance in the United Kingdom, Australia and South Africa, with reference to the "declaratory" and "choice" theories of jurisprudence

Abstract

DISSERTATION SUBMITTED IN COMPLIANCE WITH THE REQUIREMENTS OF THE FACULTY OF LAW AND OF THE SENATE OF THE UNIVERSITY OF THE WITWATERSRAND IN COMPLETION OF THE DEGREE MASTER OF LAWS (INCOME TAX) BY COURSE work JOHANNESBURG 12 October 198