Similar Items: Critical analysis of the rental income definition included under section 25BB of the Income tax act
- A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
- Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
- The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
- An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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