Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. by Ungerer, Maryke

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Dividend payments from employee share scheme trusts by Lock, Nicholas

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The taxation of trusts in South Africa: Critical analysis of Section 7C by Bain, Craig

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An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’. by Mayezana, Mbuyiseli

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Group taxation of tightly-held qualifying groups in South Africa by Adams, Razeen

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Assessment of the purpose of South Africa's controlled foreign company rules by Holliday, Terry-Sue

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The tax consequences of the transfer of technical reserves between short-term insurers as part of a portfolio transfer by Griessel, Jolandi

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An investigative discussion on the feasibility of an annual wealth tax in South Africa: are South African taxpayers ready for a wealth tax? by Mili, Simphiwe

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A lifeline for Small Business in South Africa: An evaluation of section 12J, Venture Capital Incentives by Mynhardt, Tertius Mader

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What causes reduced tax morality and how can it be improved? by Nteleza, Tinna Snenjongo

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A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962 by Gallant, Allistair

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Global trends in value-added tax: the inclusion of passive income in apportionment formulae by Seepamore, Tampe Mothibi

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Is the time now ripe for South Africa to introduce a formal group tax system? by Joubert, Jacobus

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Is it practically possible to comply with the qualifying interest requirement when entering into a section 42 asset-for-share transaction concerning immovable property, given the a... by Stronkhorst, Angelique

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Critical analysis of the rental income definition included under section 25BB of the Income tax act by Hector, Thierry

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