Interpretation of fiscal statutes by the courts: a South African tax law perspective by Kafesu, Lovemore Takudzwa

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Is it time to abolish estate duty in South Africa? a comparative look at global trends in levying death taxes and the feasibility of suggested changes to South Africa’s current r... by Thorpe, Lindsey Lee

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Investors' deductions and allowances in film funds : German and South African income tax laws compared by Poetschke, Martin Erik

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The characterisation for South African taxation purposes of gains and losses arising from the use of equity financial derivative instruments by Smith, Stephen Eugene

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The taxation of trust income and expenditure in South Africa by Rawat, Amina

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Income taxation by residence and/or source in Lesotho by Hlajoane, Dorothy Masebili

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The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon by Mzenze, Sibongiseni

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The reform of section 103(1) by Nunes, Tony

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Substance and form in South African Revenue Cases by Stewart, Fiona Isabel

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Taxation in relation to trusts: an introduction by Coetzee, Martin Edward

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Capital gains tax in South Africa by Carlson, Mark Kenneth

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Taking the wrong road in the capital/revenue enquiry: the controversial case of the share incentive trust by Esat, Intikab-Alam

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A comparative analysis of the South African and Australian general tax avoidance enactments by Aucamp, Johan Louis

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The taxation of electronic commerce in South Africa by Buys, Christo Reinhardt

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Capital gains tax in South Africa by Calson, Mark Kenneth

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Taxation of trust income by Mnyatheli, Ntobeko

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Transfer pricing in South Africa: a comparative analysis between South Africa and more advanced jurisdictions, namely the United Kingdom and the United States of America by Zimunhu, Auxillia

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The Income Tax Deductibility of the Broad-Based Black Economic Empowerment's Corporate Socio-Economic Development Contributions by Parkar, Tasneem

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Cross - border partnerships and the issue of qualification conflicts: A German perspective by Reis, Dominik

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The taxation of income and expenditure of trusts in South Africa by Sogoni, Zanele

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