The interplay between anti-avoidance measures and curbing tax evasion and impermissible tax-avoidance arrangements

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An analysis of what constitutes “intention” and the effect thereof in South African Tax Law

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The Taxation of Image Rights in South Africa : Validity of Tax Minimisation Schemes

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“Personal service” and “Professional service” : the rigid application of turnover tax and small business corporation legislation

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The timing of the income tax liability of amounts earned under contracts for difference

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