Dividend-stripping case sharpens the boundaries of legitimate tax planning
The Tax Court has affirmed the choice principle but raised fresh questions about where legitimate tax-efficient structuring ends and impermissible avoidance begins.
#generalantiavoidancerules
ConCourt ruling expands GAAR reach and raises investor risk
A wider interpretation of ‘party’ under GAAR means even commercially sound participants may face SARS’s scrutiny in multi-entity transactions.
