Search Results - Kujinga, Benjamin T.

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  1. Analysis of the CSARS v NWK case and its effect on the substance over form-doctrine

    Published 2016
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  2. Are expenses and losses incurred as a result of embezzlement tax-deductable?

    Published 2016
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    Thesis
  3. Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed

    Published 2016
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    Thesis
  4. Appropriateness of the existing permanent establishment concept in the digitalised economy

    Published 2016
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  5. The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962

    Published 2016
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  6. The South African GAAR : striking a balance between permissible and impermissible tax avoidance

    Published 2016
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  7. A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce

    Published 2017
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  8. Penalties for impermissible tax avoidance in South Africa

    Published 2017
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  9. The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011

    Published 2017
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  10. An evaluation of selected changes proposed in respect of the South African mining tax regime

    Published 2017
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  11. Attributing a tax liability of a delinquent company to a representative taxpayer of the company

    Published 2017
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  12. An examination of the relationship between input tax and taxable supplies according to the Value Added Tax Act 89 of 1991

    Published 2018
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  13. Reportable arrangements as an indirect measure against impermissible tax avoidance in South Africa

    Published 2018
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  14. Curbing transfer pricing manipulation in South Africa : lessons from selected jurisdictions

    Published 2019
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  15. An evaluation of the South African value-added tax on electronic goods and services

    Published 2019
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  16. The emergence of cryptocurrency and the attendant tax implications

    Published 2019
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  17. The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour

    Published 2019
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  18. Tax policy analysis of the value added tax hike in South Africa

    Published 2019
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  19. The increase of South African value added tax : is it justifiable?

    Published 2019
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  20. The constitutionality of the audit procedures and information gathering powers of the South African Revenue Service

    Published 2019
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    Thesis