Similar Items: The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
- The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004
Author: Emslie, T S
- A brief excursus through the concept of the trust, dealing with its origins and history and generally traversing taxation of a trust and its implications for the taxpayer
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- Tax avoidance provisions of the South African Income Tax Act
- Use of trusts as a vehicle for estate (tax) planning in South Africa
- Transfer pricing: a comparison of the German and the South African system
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962