Analysis of the CSARS v NWK case and its effect on the substance over form-doctrine

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Are expenses and losses incurred as a result of embezzlement tax-deductable?

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Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed

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Appropriateness of the existing permanent establishment concept in the digitalised economy

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The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962

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The South African GAAR : striking a balance between permissible and impermissible tax avoidance

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A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce

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Penalties for impermissible tax avoidance in South Africa

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The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011

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An evaluation of selected changes proposed in respect of the South African mining tax regime

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Attributing a tax liability of a delinquent company to a representative taxpayer of the company

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An examination of the relationship between input tax and taxable supplies according to the Value Added Tax Act 89 of 1991

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Reportable arrangements as an indirect measure against impermissible tax avoidance in South Africa

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Curbing transfer pricing manipulation in South Africa : lessons from selected jurisdictions

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An evaluation of the South African value-added tax on electronic goods and services

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The emergence of cryptocurrency and the attendant tax implications

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The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour

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Tax policy analysis of the value added tax hike in South Africa

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The increase of South African value added tax : is it justifiable?

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The constitutionality of the audit procedures and information gathering powers of the South African Revenue Service

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