Similar Items: An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations
- A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce
- Penalties for impermissible tax avoidance in South Africa
- Tax avoidance opportunities by investing in tax havens - a South African perspective
- The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011
- The South African GAAR : striking a balance between permissible and impermissible tax avoidance
- Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed
Author: Fritz, Carika
- The meaning of "received by" and "accrued to" in the Income Tax Act 58 of 1962 as expressed by South African courts
- An analysis of the effectiveness of the understatement penalty
- The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
- The feasibility of a wealth tax in South Africa
- Die rol en belang van suikerbelasting in Suid-Afrika
- The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution