Similar Items: The efficacy of anti-avoidance provisions and control mechanisms in the Tax Administration Act 28 of 2011 and Income Tax Act 58 of 1962 in relation to the nature and utilisation of crypto currencies in the current economic culture
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
- Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended
- Jeopardy assessments under the Tax Administration Act 28 of 2011
- The understatement penalty regime in terms of the Tax Administration Act 28 of 2011
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- Tax avoidance provisions of the South African Income Tax Act
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