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Author: Matthee, J. A.

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Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste

Similar Items: Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste

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n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
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Investors' deductions and allowances in film funds : German and South African income tax laws compared
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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
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
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A critical analysis of the concepts permanent establishment and foreign business establishment
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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
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Income taxation by residence and/or source in Lesotho
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Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
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n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika
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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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The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)
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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
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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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The deductibility of future expenditure on contract in terms of section 24C
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Value-added tax : a critical analysis of input tax in respect of share issue costs
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'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
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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 sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
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Gestruktureerde regsgefundeerde metodologie vir die inkomste-kapitaal riglyne en verwante subjektiwiteitsvraagstukke in die Suid-Afrikaanse inkomstebelastingreg
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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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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime