Similar Items: An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
- A critical analysis of whether BEPS Action 1 resolves issues of source taxation
- A critical analysis of whether the current legislated exit tax provisions of South Africa are proportional to the legitimate purpose of those provisions
- Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
- A comparative analysis of the meaning of 'mining operations' for income tax purposes
- The deductibility for taxation purposes of up front expenditure aid by means of a promissory note
- The Nexus of Taxation for Artificial Intelligence According to the Organization of Economic Cooperation and Development and United Nations Model Tax Conventions
Author: Roeleveld, Jennifer
- Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
- Taxation of Offshore Indirect Transfers (OIT) in developing countries
- Farming and manufacturing: The tax consequences of conducting these activities simultaneously
- International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?
- A qualitative and quantitative analysis of the South African tax system, 1995-2005
- Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?