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Author: Hewitt, Mark John

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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

Similar Items: 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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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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The deductibility of future expenditure on contract in terms of section 24C
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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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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
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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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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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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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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
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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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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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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
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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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Will implementing pillar two measures hinder the rehabilitation of South African Mines?
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A critical evaluation of section 15A of the Income Tax Act
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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
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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
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Assessing the normal tax implications of a home swap for a resident owning property in South Africa
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n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
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A critical analysis of the concepts permanent establishment and foreign business establishment
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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