Similar Items: 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 tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- An analysis of merger and amalgamation transactions under the Companies Act 71 of 2008 and the Income Tax Act 58 of 1962
- Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
- 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
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
Author: Keulder, Carika
- The taxation of financial derivative instruments in South Africa
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
- An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance
- The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011