Similar Items: The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa
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Author: Warneke, David
- The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa
- A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones
- An analysis of the income tax treatment of South African collective investment schemes in securities
- The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962
- The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)
- Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules