A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse" by Davids, Tharwah

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An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just ad... by Möller, Louise

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An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective by Van Wyk, Lindie

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The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5 by Chimbombi, Ame Rebecca

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An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital by Sahabodien, Waleed

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An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from... by Oliver, Ashley

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The Legal Classification of Cryptocurrency in South African Law: An Argument for Classification as Currency. by Harvey, Nicola Ann

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Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treat... by Eksteen, Michiel Marthinus

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Public policy considerations arising from the exchange of information about South African taxpayers with countries that sanction the use of death penalty, with a focus on China by Els, Karla

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Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deducti... by Nyatsambo, Nyasha Gift

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A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties by Daniels, Imran

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South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model by Friedman, Joshua Michael

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BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa by Lalor, Diane Susan

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The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange by Masilo, Phuthehi

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The notion of Human Capital Accumulation as a basis for reform of select employment related tax incentives in Kenya and South Africa by Mwaja, Christine Mukami

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A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties by Leshomo, Otladisa Patrick

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Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts by Esomeju, Nneka Cecilia

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The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its... by Phul, Ahmad Khalid

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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test? by Opperman, Marine

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Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue author... by van Rensburg, Liesl Nicola

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