Channels :: FRELIP Discovery

Author: Herron, Andrea

Quick Look
Value-added tax : a critical analysis of input tax in respect of share issue costs

Similar Items: Value-added tax : a critical analysis of input tax in respect of share issue costs

Quick Look
Dividend in specie : value-added tax implications and the resultant effect on dividends tax
Quick Look
The value added tax, with reference to South Africa
Quick Look
Determining the residence of a trust : a South African income tax perspective
Quick Look
A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective
Quick Look
The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
Quick Look
South African Value-Added Tax: Place of supply rules for cross border supplies of services – a comparative analysis with Chapter 3 of the OECD’s International VAT/GST Guidelines
Quick Look
Investors' deductions and allowances in film funds : German and South African income tax laws compared
Quick Look
Value-added tax : input tax apportionment from a South African perspective
Quick Look
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
Quick Look
An in-depth study of input tax apportionment methods for value-added tax in South Africa
Quick Look
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
Quick Look
Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
Quick Look
Income taxation by residence and/or source in Lesotho
Quick Look
Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
Quick Look
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
Quick Look
Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
Quick Look
The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
Quick Look
A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes
Quick Look
Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
Quick Look
An international comparative study of the value-added tax implications of change in use adjustments by residential property developments
Quick Look
An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
Quick Look
A comparative evaluation of the South African income tax regime for investments using trusts
Quick Look
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
Quick Look
A South African perspective on some critical issues regarding the OECD model tax convention on income and on capital, with special emphasis on its application to trusts