GAAR Series: An interesting South African judicial precedent on sale of shares, dividend stripping, and applicability of GAAR

 By: Dr. Amar Mehta  -  May 18, 2018

This article analyzes an interesting case, wherein a South African court examined as to whether the sale of shares of a company could be regarded as a ‘dividend stripping’ operation, and whether the South African GAAR applied in such a transaction.

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