Similar Items: The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
- An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
Author: Jooste, Richard
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