Similar Items: Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
- The legal status of tax treaties in South Africa
- Shortcomings of and recommendations to improve double taxation relief mechanisms: a study of South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa
- Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
- Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
- The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals
- Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
Author: Johnson, Tracy
- When is a debt bad or doubtful in terms of the Income Tax Act?
- A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
- Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa
- Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers
- Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
- Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts