An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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
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
Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
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
The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
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
A critical analysis of the concepts permanent establishment and foreign business establishment
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika
An analysis of merger and amalgamation transactions under the Companies Act 71 of 2008 and the Income Tax Act 58 of 1962
Die uitreik van aandele ten einde verpligtinge na te kom : onkoste werklik aangegaan vir inkomstebelastingdoeleindes of nie
The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
Income tax nature of reimbursements relating to leasehold improvements
Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte
'n Ondersoek na die benadering vir die toetsing van die besigheidsdoelwittoets in die normaliteitsvereiste van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, soos gewysig gedurende 1996
The association between published accounting data and the behaviour of share prices
Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma
Belasting op buitelandse dividende in die Republiek van Suid-Afrika
