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A South African perspective: Do excise duties imposed on tobacco products drive the illicit trade in tobacco products?
Published 2024Subjects: “…Finance and Tax…”
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Altman Z-Score Models and predicting financial distress: Empirical study of delisted mining stocks on the Johannesburg Stock Exchange
Published 2024Subjects: “…Finance and Tax…”
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A brief excursus through the concept of the trust, dealing with its origins and history and generally traversing taxation of a trust and its implications for the taxpayer
Published 2024Subjects: “…Tax Law…”
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Flow-Through Share as a fiscal mechanism to encourage exploration in the mining industry: An in-depth study of the Canadian Legislation for prospective implementation in South Afri...
Published 2025Subjects: “…Finance and Tax…”
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Covered Interest Parity and XVAs
Published 2025Subjects: “…Finance and Tax…”
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‘Tax exceptionalism': a South African tax law perspective
Published 2025Subjects: “…Tax Law…”
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
Published 2025Subjects: “…tax…”
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Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa
Published 2025Subjects: “…Finance and Tax…”
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Corporate Social Performance as a Determinant of Firm Financial Distress: Insights from the Johannesburg Stock Exchange
Published 2025Subjects: “…Finance and Tax…”
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An analysis of the digital services tax solutions presented in Africa and early-adopting developed countries to inform South Africa on the design features for taxing the digital ec...
Published 2025Subjects: “…tax…”
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A critical analysis of three contentious elements of the South African general anti-avoidance rules
Published 2025Subjects: “…Finance and Tax…”
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What drives private equity performance in emerging markets? An African perspective
Published 2025Subjects: “…Finance and Tax…”
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Level-dependent volatility in jumping short-rate models
Published 2025Subjects: “…tax…”
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Exploring challenges with transfer pricing in South Africa: impact on government spent and income
Published 2025Subjects: “…Tax, SARS…”
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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa
Published 2025Subjects: “…tax…”
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Conversion of shares: the tax implications
Published 2026Subjects: “…tax…”
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A critical analysis of the Tanzania income tax act, 2004 on resolving international disputes relating to taxation
Published 2026Subjects: “…Tax Law…”
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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders
Published 2014Subjects: “…Tax Law…”
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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
Published 2014Subjects: “…Tax Law…”
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Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
Published 2014Subjects: “…Tax Law…”
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