Taxation as a real incentive for land conservation by Browne, Richard Arthur

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Simulation discussed : tax avoidance in the common law by Marais, Albertus Johannes

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The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property by Michaelides, Georgios

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Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Inc... by Katzke, August Charles Rudolf

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Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effect... by Van der Mescht, Elizabeth

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An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. by Wheeler, Tracy Lyn

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The intended or unintended income tax consequences arising from losses on loans : a case study analysis by Nkumanda, Nomhle Carol

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Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and wit... by Foster, Martie

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A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context by Robertson, Ross

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The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships by Appollis, Afton Leandre

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The implications of wealth transfer taxation in the absence of estate duty by Basson, Christiaan Pieter

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International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa? by Ritchie, Monique Adrienne

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Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles by Beelders, Deborah Patience

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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective by Britton, Phillipa

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The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals by Broun, Stanley

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The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions by Harnekar, Zafar

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Value-Added Tax apportionment methodology applied in the higher sector of South Africa : Is the apportionment method currently applied in the higher education sector effective and... by Nelson, Ludwig W

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Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy by Flynn, Byron

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Factors to be considered when establishing the place of effective management in a digital economy by Augustin, Natalie

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The cross border supply of services and the need to harmonise the VAT rules that apply by Brown, Christopher

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