Similar Items: An evaluation of the adequacy of the existing framework for source-based taxation in South Africa as applied to the new business models proliferated by the digitalisation of the economy
- Appropriateness of the existing permanent establishment concept in the digitalised economy
- Examining the adequacy of South African off-exchange equity securities trading regulation
- The effects and influences of South African taxation on the valuation of company shares, business interests and other assets
- The adequacy of the Tanzanian law on e-commerce and e-contracting : possible solutions to be found in international models and South African legislation
- The taxation of trusts in South Africa: a comparison
- An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation
Author: Hattingh, Johann
- Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
- South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
- An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital
- An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany
- An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action
- A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"