An investigation of the tax implications of a cession of the right to receive a dividend by Haupt, Estian

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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962 by Janse van Rensburg, Pieter Johan

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Investigating whether the granting of services and the right of use of assets would constitute dividends in specie by Kok, Michael

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Debt conversion involving preference shares : investigating the application of section 7C of the South African Income Tax Act by Hardnick, Ryelan

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The effect of investor-level tax reform on payout policies : evidence from companies listed in selected sectors on the Johannesburg Stock Exchange by Nel, Rudie

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A study of a feebate policy to reduce CO₂ emissions in the South African automotive industry by Du Plooy, Johann Leroux

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The role of tax instruments in reducing emissions from electricity generation in selected developing countries : a comparative study by Dippenaar, Mareli

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An investigation of the normal tax consequences for non-resident cloud computing service providers in South Africa by Steenkamp, Shene

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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process by Johnson, E.

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