Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
A critical analysis of the capital gains tax system for South Africa
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa
A comparison of tax legislation of trusts between South Africa and the United States of America on emigration
Capital gains tax in South Africa
Capital gains tax in South Africa
Capital Gains Tax-Capita Selecta on capital losses
The survival of estate duty as a wealth transfer tax in South Africa
A comparative analysis of civilian intelligence accountability in the United States of America and the United Kingdom
Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network
A comparative study of income tax legislation for small and medium enterprises in South Africa and the United Kingdom from a Namibian perspective
Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
Taxing pollution : a comparison between South Africa, the United Kingdom, Australia and Malaysia
Capital Gains Tax and Bankruptcy: A Minefield for Trustees in Bankruptcy
The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries
Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?
Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
A comparative study of tax incenvites for research and developemnt between South Africa and the United Kingdom
Income tax nature of reimbursements relating to leasehold improvements
Reading the reality of business incubators and emerging institutions in the United States of America, the People's Republic of China, the United Kingdom
An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership'
The effect of South African dividend and capital gains taxes on cost of capital, firm value and capital structure
A comparative study between South Africa and the United Kingdom in the tax treatment of Islamic finance products
