Similar Items: A critical analysis of whether the current legislated exit tax provisions of South Africa are proportional to the legitimate purpose of those provisions
- A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
- An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
- Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries
- A critical analysis of the scope of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
- Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
- An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
Author: West, Craig
- Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability in a South African context
- The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
- Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
- Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
- Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
- The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise