Similar Items: The South African GAAR : striking a balance between permissible and impermissible tax avoidance
- Penalties for impermissible tax avoidance in South Africa
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- The impact of the amendments to the vat act in respect of indirect export transactions by road or rail
- The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
- An evaluation of the meaning and practical implications of the concept of direct participation in hostilities
Author: Kujinga, Benjamin T.
- Appropriateness of the existing permanent establishment concept in the digitalised economy
- An evaluation of selected changes proposed in respect of the South African mining tax regime
- The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011
- Attributing a tax liability of a delinquent company to a representative taxpayer of the company
- The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour
- Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed