A critical analysis of the concepts permanent establishment and foreign business establishment by Van Schaik, Rozelle

Subjects: “…South Africa. Income Tax Act, 1962…”
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended by Geldenhuys, Bernard, Van Schalkwyk, Linda

Subjects: “…South Africa. Income Tax Act (1962)…”
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962 by Van der Westhuysen, Gerdi, Van Schalkwyk, L.

Subjects: “…South Africa. Income Tax Act (1962)…”
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons... by Hewitt, Mark John

Subjects: “…Income Tax Act, 1962 -- South Africa…”
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Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58... by Thiart, Cara

Subjects: “…South Africa. Income Tax Act, 1962…”
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended by Strauss, Carien

Subjects: “…South Africa. Income Tax Act (1962)…”
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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process by Johnson, E.

Subjects: “…South Africa. Income Tax Act, 1962…”
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Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer by Bovijn, Silke

Subjects: “…South Africa. Income Tax Act (1962)…”
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Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a)... by Rupping, Jacobus Adriaan

Subjects: “…South Africa. Income Tax Act (1962)…”
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Abuse of legal personality to avoid tax : piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes by Marais, Albertus Johannes

Subjects: “…South Africa -- Income Tax Act, 1962…”
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The deductibility of future expenditure on contract in terms of section 24C by Calitz, Johanna Eliza

Subjects: “…South Africa. Income Tax Act, 1962…”
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An investigation into the normal tax implications of a carried interest received by fund managers by Troost, Tertius

Subjects: “…South Africa. Income Tax Act, 1962…”
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