![]() ![]() In this article, the basic concepts of sustainability and the sustainability practices seen in civilizations in the historical process from the Maya to the present day are mentioned. A development process that respects human rights and laws, does not harm the environment, and a sustainable lifestyle effort must be deep and permanent at all levels of society. The level of well-being of man is a result of the harmonious relationships between social life and nature. The meaning of this concept depends largely on the context in which it is applied and whether its use is based on a social, economic or environmental perspective. The concept of sustainability is frequently used today in various forms and meanings for different purposes. Previous GAAR, as well as the use of the purpose test in conjunction with theĪmended abnormality test still result in a GAAR regime that may be an ineffective That the use of similar (often identical) wording of the purpose test as in the Phase 1 to apply the GAAR to these transactions. Of the cases selected for analysis would have been held in favour of theĬommissioner if they were brought to the courts today on the same grounds that they were attacked at the time and the courts used the instrument developed in The findings of the case studies revealed that, on a balance of probabilities, none If similar such conclusions have been made by other commentators to support The final phase of the study consisted of a literature control to determine ![]() Regimes failed to stand up to the rigours of court, thus determining whether theĢ006 amendments to GAAR addressed the weaknesses of the previous GAAR Study this framework was applied to case law in which the previous GAAR Literature study to apply the new GAAR to the cases. In executing this process, an instrument was developed in phase 1 of the Unfavourable judgments for the Commissioner would now be considered TheĬurrent GAAR regime was applied to previous cases to determine if the This study applied a qualitative case study approach to determine if theĢ006 amendments to GAAR have in fact addressed these weaknesses. The current GAAR regime has improved upon the weaknesses identified in the The courts, and thus the use of hindsight is not an appropriate tool to determine if ![]() However, in theirĬurrent form (post-2006 amendments) the GAAR have not been presented before Of hindsight to criticise GAAR and recommend improvements. Legislation fails to stand up to the rigours of court, and has thus used the principle The research on GAAR in South Africa has focused on critical analyses once the ![]() Most recent of these amendments are those of 19. Rules (GAAR) have been amended numerous times to address weaknesses. In view of the above, the general anti-avoidance Minimise their tax burdens necessitate amendments in order to remain at theįorefront of taxpayer compliance. To this struggle and the increasingly innovative ways in which taxpayers seek to Taxpayer compliance while combating tax avoidance. Tax avoidance has been a concern to revenue authorities throughout the ages,Īnd revenue authorities worldwide are engaged in a constant struggle to ensure ![]()
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