Author: Hattingh, Johann
Similar Items: 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
- The tax treatment of crypto assets in South Africa
- The regulation of crypto-assets in South Africa with particular regard to crypto-asset market manipulation
- The regulations on crypto assets and the impact on the South African insolvency regime
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- 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