Author: Davis, Dennis
Similar Items: 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
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax 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 reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962