Similar Items: The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower
- A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans
- An investigation of the understanding and application of the principles of the Brummeria Renaissance case
- The Brummeria judgment: a comprehensive discourse on this case and its application to interest free loans granted to trusts
- The Brummeria judgment: a comprehensive discourse on this case and its application to interest free loans granted to trusts
- Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA)
- Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf
Author: Van Schalkwyk, C. J.
- An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
- Belasting op buitelandse dividende in die Republiek van Suid-Afrika
- Die argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor
- Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto
- Die belastinggevolge van opsiekontrakte
- Die belasting van buitelandse dividende in die Republiek van Suid-Afrika