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An analysis of the tax deductions in life right exchange agreements
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Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
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A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments
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A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses
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Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
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Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
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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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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
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Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules
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The deductibility of future expenditure on contract in terms of section 24C
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Assessing the normal tax implications of a home swap for a resident owning property in South Africa
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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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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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
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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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A critical analysis of the concepts permanent establishment and foreign business establishment
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Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962
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A critical analysis of the fringe benefit taxation provisions with specific reference to the South African construction industry
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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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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
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Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
