Similar Items: Discretionary trusts and section 7 (5) of the Income Tax Act
- The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
- Law by Decree: A critique of section 5(2) of the Income Tax Act
- A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust
- The doctrine of forum non conveniens and the discretionary limitation of jurisdiction of the South African Admiralty Court in terms of section 7(1) of the Admiralty Jurisdiction Regulation Act, 105 of 1983, as amended
- Tax avoidance provisions of the South African Income Tax Act
- 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