Abstract of thesis (Ph. D.)--University of Michigan, 1943. / "Presented before the Division of petroleum chemistry at the 107th meeting of the American chemical society, Cleveland, Ohio." An article, by J.L. McCurdy and D.L. Katz, reprinted from Industrial and engineering chemistry, v. 36, July, 1944.

Astract from J.J. McKetta's Thesis--University of Michigan. / Reprint of an article, by J.J. McKetta, Jr. and D.L. Katz, published in Industrial and engineering chemistry, v. 40, May 1948.

Abstracted from thesis (PH. D.) - University of Michigan, 1942. / An article, by G.H. Hanson and G.G. Brown, reprinted from Industrial and engineering chemistry, v. 37, Sept. 1945. Literature cited: p. 825.

Abstract of F. Kurata's Thesis--University of Michigan. / Reprinted from Transactions of American Institute of Chemical Engineers, vol. 38, no. 6, December 25, 1942. Literature cited: p. 1020-1021.

Thesis (PH. D.) - University of Michigan, 1941. / Reprinted from an article, by R.R. White and G.G. Brown, published in Industrial and engineering chemistry, v. 34, October, 1942. Literature cited: p. 1174.

Thesis (MCIS)--AUT University, 2009. / Includes bibliographical references. Also held in print (72 leaves : ill. ; 30 cm.) in the Archive at the City Campus (T 006.312 VIT)

Originally presented as the author's thesis, Alexandria University. / Includes bibliographical references (p. 425-[433]) and index.

Thesis (Ph. D.)--University of Texas at Austin, 2005. / Vita. Includes bibliographical references.

No description available.

The Income Tax Act 58 of 1962 makes provision for the taxation of taxpayers under the new General Anti Avoidance Rule (GAAR) which is encompassed in section 80A- 80G. This research basically deals with the analysis of the new general anti avoidance rule. Each provision is critically analysed. An anti avoidance rule has been part of the South African legislation since 1941, in section 90 of the Income Tax Act. Section 103 was later introduced to deal with the provisions of the anti avoidance rule because section 90 had proved to be insufficient to combat tax abuses. However, section 103 was repealed and replaced by the current section 80A (under discussion) because it proved to be an inconsistent and ineffective deterrent to the increasing form of tax arrangements. Furthermore, it was stated that it was not in line with international standards and developments, hence resulting in the introduction of section 80A-80G in 1996. The aim of this research is to determine whether the new rule is an effective deterrent for abusive tax abuses by the taxpayers. Furthermore, it aims at investigating whether the new general anti avoidance rule has been phrased in clear, unambiguous terms so as to ensure that the taxpayer, the Commissioner and the courts are clear as to what each provision entails. In general each of the provisions of section 80A of the New General Anti Avoidance is analysed. The research deals with the meaning of the terms ‘arrangement’, thereafter ‘tax benefit’, ‘sole and main purpose’, ‘commercial substance’, and lastly, ‘misuse and abuse’ of the provisions of the Act. The analysis of each of the provisions is aimed at determining whether the new general anti avoidance rule is clear and easy to understand. It aims at determining what constitutes an impermissible tax avoidance rule, which in the event that an arrangement or agreement is impermissible tax avoidance, would lead to the provisions of the GAAR being applicable. Furthermore, this research aims to determine whether the Act makes provision for, or rather explains in clear terms, what amounts to permissible tax avoidance. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted