Similar Items: Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
- A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa
- 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
- 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
- Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
- Tax avoidance provisions of the South African Income Tax Act
Author: Gutuza, Tracy
- Project finance law and regulation in Tanzania: a critical analysis
- Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management