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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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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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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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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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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
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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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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 applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
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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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Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
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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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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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The deductibility of future expenditure on contract in terms of section 24C
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n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika
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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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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
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A critical evaluation of section 15A of the Income Tax Act
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
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An analysis of the tax deductions in life right exchange agreements
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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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An analysis of merger and amalgamation transactions under the Companies Act 71 of 2008 and the Income Tax Act 58 of 1962
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Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
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Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
