Channels Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962
An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika
The deductibility of future expenditure on contract in terms of section 24C
Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes
The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962
Die afrekbaarheid van rente [microform]
Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
Investors' deductions and allowances in film funds : German and South African income tax laws compared
The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
A critical analysis of the concepts permanent establishment and foreign business establishment
Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste
Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
'n Ondersoek na die benadering vir die toetsing van die besigheidsdoelwittoets in die normaliteitsvereiste van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, soos gewysig gedurende 1996
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses
