A comparative study on the benefits and disadvantages of implementing a wealth tax in South Africa

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"Place of effective management" - a South Africa perspective

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Belasting gevolge van piramideskema

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Reviewing administrative action by SARS, the commissioner and other delegated SARS officials

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A rational approach to the debt-equity dichotomy

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The tax effect of share-for-future services

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A critical analysis of the requirements of section 80A of the new general anti avoidance rule

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An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions

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A critical analysis of the doctrine of legitimate expectation in the context of the advance tax ruling system and tax assessment measured by SARS, with specific emphasis on substan...

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Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?

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Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax

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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 car...

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An analysis of the purposive approach to the interpretation of South African fiscal legislation

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An analysis of the transfer duty implications on the 'sale'of a trust

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The tax issue of various aspects of the Companies Act 71 of 2008

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A comparative study of effectiveness of green taxes in South Africa and developed countries

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The interpretation of South African double taxation agreements under international law

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A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55

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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions

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Simulated transactions : the requirement of 'commercial substance' to determine simulation as enunciated in the NWK -case- the established substance over form doctrine renovated or...

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