Author: Hattingh, Johann
Similar Items: 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
- A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962
- Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- 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
- Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended