Similar Items: The meaning of "received by" and "accrued to" in the Income Tax Act 58 of 1962 as expressed by South African courts
- The deductibility of interest expenditure under 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)
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
- 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
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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
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- 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