Channels :: FRELIP Discovery

Author: Roeleveld, Jennifer

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Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy

Similar Items: Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy

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A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
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Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects
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A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962
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The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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Income Tax Penalties and the Doctrine of Punishment
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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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Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network
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Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
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The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962
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Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?
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An analysis of the anti-avoidance provision S.103 of the South African Income Tax act
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Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962
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A comparative analysis of the Employment Tax Incentive Act, no.26 of 2013
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An analysis of the income tax treatment of South African collective investment schemes in securities
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The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
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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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Implications of tax reform in selected countries for taxation of income in agriculture
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
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The intended or unintended income tax consequences arising from losses on loans : a case study analysis
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The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
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Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners
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The evolution of the corporate rules
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The evolution of the corporate rules