-
An analysis of the tax deductions in life right exchange agreements
-
A critical evaluation of section 15A of the Income Tax Act
-
Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
-
Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
-
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
-
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
-
A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments
-
The deductibility of future expenditure on contract in terms of section 24C
-
The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
-
An investigation into the normal tax implications of a carried interest received by fund managers
-
Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
-
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
-
A critical analysis of the concepts permanent establishment and foreign business establishment
-
The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
-
An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
-
Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
-
Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
-
Abuse of legal personality to avoid tax : piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes
-
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
-
The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)
-
Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
-
Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
-
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
-
A group income tax system for South Africa
