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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
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The deductibility of future expenditure on contract in terms of section 24C
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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
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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An analysis of the tax deductions in life right exchange agreements
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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
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A critical evaluation of section 15A of the Income Tax Act
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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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
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A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments
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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
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
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Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
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Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
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Assessing the normal tax implications of a home swap for a resident owning property in South Africa
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Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
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A critical analysis of the concepts permanent establishment and foreign business establishment
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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
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Investigating the ability of taxpayers to determine the income tax consequences of cryptocurrency transactions in South Africa
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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
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Finding the optimum tax ratio and tax mix to maximise growth and revenue for South Africa : a balanced budget approach
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The Income tax treatment of cryptocurrency trade in South Africa
