Similar Items: The taxation of interest-free loans made to trusts or companies in terms of the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in 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
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- The reach and implication of section 45(4)(b) of 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
- 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