Channels :: FRELIP Discovery

Author: Davis, Dennis

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Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962

Similar Items: Trading stock : a critical analysis of the application of Section 1 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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The deduction of repairs to property in terms of section 11(d) of 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 Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
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The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004
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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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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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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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The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
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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
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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
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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
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The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
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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
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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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The deductibility of interest expenditure under the Income Tax Act 58 of 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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An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 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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Critical analysis of the rental income definition included under section 25BB of the Income tax act