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Author: Roeleveld, Jennifer

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The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals

Similar Items: The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals

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Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
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A comparative study of double tax agreements between South Africa, Mauritius and China
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Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
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The Carbon Tax Act 15 of 2019 and the double-dividend hypothesis
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The Admissibility of Extrinsic Evidence in the Interpretation of Double Tax Conventions - A South African Perspective
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The legal status of tax treaties in South Africa
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Seeking deviations from South Africaﾒs tax treaty policy with respect to treaties in Africa: evidence from the treaty practice
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An overview of the new tax return form and tax system
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The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance
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A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties
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The income tax consequences of the clawback of shares in the context of employee share schemes
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The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa
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The History and Relevance of the Beneficial Ownership Concept in Tax Treaties ? Specifically in the context of the Introduction of the Principal Purpose Test
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Tax revenue mobilisation : improving personal income tax compliance in South Africa
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The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective
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A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa
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Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
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Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model
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The association between self-assessed tax knowledge and tax compliance
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
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International tax planning and anti-tax avoidance provisions - Hila Zetler.