Similar Items: Is the time now ripe for South Africa to introduce a formal group tax system?
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Author: Tickle, Deborah
- Global trends in value-added tax: the inclusion of passive income in apportionment formulae
- Assessment of the purpose of South Africa's controlled foreign company rules
- The taxation of trusts in South Africa: Critical analysis of Section 7C
- Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.
- An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.
- A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962