Similar Items: Business rescue proceedings as a tax avoidance tool
- An examination of insolvency alternatives for corporate and non corporate entities in South Africa
- Tax implications for business rescues in South African Law
- An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand
- The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa
- The use of corporate structures and tax avoidance
- Business rescue as a vehicle for tax evasion
Similar Items: Expenditure incurred in the production of income from an illegal source
- Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?
- The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
- The timing of the income tax liability of amounts earned under contracts for difference
- The deductibility of future expenditure on contract in terms of section 24C
- A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
- Critical analysis of the rental income definition included under section 25BB of the Income tax act