Similar Items: Effective management – the South African courts’ interpretation compared to OECD principles
- Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation?
- A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"
- The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle
- The effectiveness of the adopted OECD transfer pricing dispute resolution mechanisms in an African context
- The dilution by the courts of the general unworthiness principle
- Quantifying the trade effect of sanitary and phytosanitary regulations in OECD countries on South African food exports
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