Channels :: FRELIP Discovery

Author: Tickle, Deborah

Quick Look
Is the time now ripe for South Africa to introduce a formal group tax system?

Similar Items: Is the time now ripe for South Africa to introduce a formal group tax system?

Quick Look
A group income tax system for South Africa
Quick Look
Tax revenue mobilisation : improving personal income tax compliance in South Africa
Quick Look
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
Quick Look
Capital gains tax in South Africa
Quick Look
The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle
Quick Look
The perceptions of small business owners and consumers on the implementation of a tax lottery system to improve tax compliance behaviour in South Africa
Quick Look
Capital gains tax in South Africa
Quick Look
Exploring the potential incidence of corporate income tax in South Africa
Quick Look
The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts
Quick Look
An investigative discussion on the feasibility of an annual wealth tax in South Africa: are South African taxpayers ready for a wealth tax?
Quick Look
Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management
Quick Look
An overview of the new tax return form and tax system
Quick Look
Finding the optimum tax ratio and tax mix to maximise growth and revenue for South Africa : a balanced budget approach
Quick Look
A systematised review of the literature pertaining to tax revolts
Quick Look
Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship
Quick Look
A comparative analysis of the South African and Australian general tax avoidance enactments
Quick Look
Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
Quick Look
A comparative study on the benefits and disadvantages of implementing a wealth tax in South Africa
Quick Look
An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
Quick Look
The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa
Quick Look
The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
Quick Look
Value-added tax on electronic services : a study of the South African tax model
Quick Look
A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods
Quick Look
Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?