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Business rescue proceedings as a tax avoidance tool
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An analysis of the purposive approach to the interpretation of South African fiscal legislation
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An examination of insolvency alternatives for corporate and non corporate entities in South Africa
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Business rescue as a vehicle for tax evasion
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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
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An in-depth study of input tax apportionment methods for value-added tax in South Africa
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An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
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An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
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A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective
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Natural Resource Dependence and Tax Effort in Sub Saharan Africa
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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
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The disclosure of taxpayer information and the right to privacy
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Finding the optimum tax ratio and tax mix to maximise growth and revenue for South Africa : a balanced budget approach
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The perceptions of small business owners and consumers on the implementation of a tax lottery system to improve tax compliance behaviour in South Africa
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A historical institutionalist analysis of tax policy change : South African case studies of VAT and sugar tax
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Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model
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Tax and social media : tax collection mechanisms for income generated via social media
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
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The deductibility of future expenditure on contract in terms of section 24C
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Administrative requirements for South African tax practitioners : a comparative analysis
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Exploring challenges with transfer pricing in South Africa: impact on government spent and income
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Belasting gevolge van piramideskema
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South African value-added tax implications of interactive gambling in the absence of detailed place of supply rules

Author: Boraine, A. (Andre), 1957-