Channels Base erosion and profit shifting : the effectiveness of imposing fixed ratio limitation rules as a means of combatting excessive interest deductions
Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions
Are South Africa's section 23m interest limitation rules sufficiently targeted and effective in combatting base erosion and profit shifting through earnings stripping schemes by associated enterprises?
The tax deductibility of interest on money borrowed to pay penalties imposed by the Competition Tribunal in terms of the Competition Act, 89 of 1998
The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
Analysing the South African General Anti-Avoidance Rule as a Pre-emptive Base Erosion and Profit Shifting (BEPS) Measure
An evaluation of Action 6 of the Plan on Base Erosion and Profit Shifting : a South African perspective
Shackles or Safeguards?: Tailoring NDAs and Noncompetes to Protect Interests Without Imposing Uniform Restraints
The deductibility of interest expenditure under the Income Tax Act 58 of 1962
Logic and the limits of explanation: the justification of deduction, Carrollian Regress, logical validity, and deductive inferential knowledge
Logic and the limits of explanation: the justification of deduction, Carrollian regress, logical validity and deductive inferential knowledge
The deductibility for taxation purposes of up front expenditure aid by means of a promissory note
South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
The erosion of the rule of law and the fall of human rights : case study of Zimbabwe
Legal rules for preventing and combating cyber crimes in Algerian legislation
Changing contexts, shifting masculinities : a study of ex-combatants
The traumatic impact imposed by African culture on young ministers
An investigation of the use of groynes as a means of riverbank erosion protection
The business judgement rule : undue erosion of director's duty of skill care and dilligence
The tax deductibility of penalties levied in terms of the Competitions Act 89 of 1998 and related expenditure, namely - interest expenditure and legal fees'
Interests, identity, and the geopolitical causes for military rule in Egypt.
Imposed loads for inaccessible roofs of light industrial steel buildings
Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
