Similar Items: A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55
- Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
- A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans
- Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries
- Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties
- Timing of immovable property transactions to determine the incidence of tax in South Africa
- Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules
Author: Louw, C (Adv.)
- Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
- Reviewing administrative action by SARS, the commissioner and other delegated SARS officials
- An analysis of the transfer duty implications on the 'sale'of a trust
- A Probe into the Constitutionality of Relevant Sections of the Tax Administration Act
- An analysis of the provisions governing the prescription of assessments in South African fiscal legislation
- An analysis of the purposive approach to the interpretation of South African fiscal legislation