Similar Items: A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
Author: Davis, Dennis
- A comparative analysis of the concept of fiscal jurisdiction in income tax law
- Competition law's inclusion of public interest considerations in mergers and beyond: a potential paradox?
- The role of the public interest in competition law: a consideration of the public interest in merger control and exemptions in South Africa and how the public interest plays a more important role in the competition laws of South Africa and of develop
- A question on whether competition authorities are the appropriate place to consider public interest considerations in the assessment of mergers in competition law?
- Do Supra-National Competition Authorities Resolve the Challenges of Cross Border Merger Regulation in Developing and Emerging Economies? The Case of the Common Market for Eastern and Southern Africa.
- The role of the law in the institutionalization of industrial conflict with specific reference to the use of the lock-out in South Africa