The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income... by Huisamer, Dirk Esau

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A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones by Saggers, Graeme Donald

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The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between secti... by Fourie, Susanna Janine.

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Simulated transactions from a common-law perspective and whether this doctrine is still relevant in respect to the application of the current anti-avoidance rules by Fredericks, Martin

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The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa by Van Schalkwyk, Esther Maria

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The income tax consequences of the clawback of shares in the context of employee share schemes by Keke, Anelisa

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An analysis of the income tax treatment of South African collective investment schemes in securities by Salmon, Catherine Anne

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