Channels :: FRELIP Discovery

Author: Futter, Alison

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Will implementing pillar two measures hinder the rehabilitation of South African Mines?

Similar Items: Will implementing pillar two measures hinder the rehabilitation of South African Mines?

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An analysis of the tax implications of ore stockpiling in the mining industry
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An evaluation of selected changes proposed in respect of the South African mining tax regime
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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 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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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
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The deductibility of future expenditure on contract in terms of section 24C
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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 Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
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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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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
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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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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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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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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
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A critical analysis of the fringe benefit taxation provisions with specific reference to the South African construction industry
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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
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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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An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
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A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments
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Differentiating between processes of manufacture and other processes within a business for purposes of the Income Tax Act
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The legal status of tax treaties in South Africa