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Enhancing sustainable fiscal policy in South Africa
Published 2013Subjects: “…Income taxes…”
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
Published 2026Subjects: “…Income tax…”
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and in...
Published 2015Subjects: “…Income Tax…”
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A critical analysis of the taxation applicable to South African sports organisations
Published 2017Subjects: “…South African Income Tax…”
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
Published 2023Subjects: “…Income tax - South Africa…”
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The Income tax treatment of cryptocurrency trade in South Africa
Published 2023Subjects: “…Income tax…”
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Women’s rights are human rights – a review of gender bias in South African tax law
Published 2021Subjects: “…personal income taxes…”
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A group income tax system for South Africa
Published 2016Subjects: “…Income tax - South Africa…”
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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
Published 2016Subjects: “…Income tax - South Africa…”
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Income taxation by residence and/or source in Lesotho
Published 2023Subjects: “…Income tax - Law and legislation - Lesotho…”
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model...
Published 2025Subjects: “…Income Tax…”
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
Published 2026Subjects: “…income tax…”
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Critical analysis of the rental income definition included under section 25BB of the Income tax act
Published 2026Subjects: “…income tax…”
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
Published 2019Subjects: “…Income tax -- South Africa…”
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Investors' deductions and allowances in film funds : German and South African income tax laws compared
Published 2015Subjects: “…Income tax - Law and legislation - South Africa…”
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Will implementing pillar two measures hinder the rehabilitation of South African Mines?
Published 2025Subjects: “…Income Tax Act…”
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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
Published 2026Subjects: “…Income tax…”
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Die inkomstebelastinggevolge van verskillende boerdery-ondernemingsvorme
Published 2012Subjects: “…Income tax…”
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The deductibility of future expenditure on contract in terms of section 24C
Published 2015Subjects: “…Section 24C (Income Tax Act No. 58 of 1962)…”
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
Published 2011Subjects: “…South Africa. Income Tax Act (1962)…”
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