Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust? by Bhoobun, Dineshwar

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Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network by Buckley, Ryan

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Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, suffici... by Collop, Lance

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Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing ri... by Sudding, Creagh

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Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and vio... by Lovely, Graham

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Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countrie... by Strandvik, Ulrik Bernhard

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Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. by Van Wijk, Adriaan Jacobus

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Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the t... by Terwin, Murray

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An analysis of treaties for the exchange of information for tax purposes impacting a South African retail sector taxpayer and financial institutions trading in the Southern African... by Van Schalkwyk, Johannes Murray

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The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South Afr... by McCann, Patrick Joseph

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The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime a... by Mausling, Hermana

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A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty by Bugan, Noel Arnold

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A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil by Hassim, Bilal

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Global trading and transfer pricing: application of the transfer pricing methods and OECD BEPS Action Plan 9 to global trading of financial instruments by MNE groups in the financi... by Joseph, Arlene

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Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries by Swartz, Rikotoka Punaje

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Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability... by Dewar, Michael

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A critical analysis of whether the current legislated exit tax provisions of South Africa are proportional to the legitimate purpose of those provisions by Botha, Leandi

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Value-added tax:Analysis of the supply of cross border electronic services by Schutters, Clint Charles

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Seeking arm’s length: An evaluation of formulary apportionment and predetermined margins as alternative or supplementary methods to establish proxy arm’s length transfer prices for... by Raymond, Bonita

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Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary... by Haupt, Karl Alexander

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