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Search Results - "Tax"
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Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?
Published 2014Subjects: “…Tax Law…”
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Was the Su[p]reme Court of Appeal correct in its judgement of the Stellenbosch Farmer's Winery case?
Published 2014Subjects: “…Tax Law…”
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Purpose and effect: 'the role of a taxpayer's intention in tax legislation
Published 2014Subjects: “…Tax Law…”
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Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
Published 2014Subjects: “…Tax Law…”
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South African tax - for the expatriate
Published 2014Subjects: “…Tax Law…”
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The impact of indirect taxes and the Income Tax Act on corporate valuation in mergers and aquisitions
Published 2013Subjects: “…Tax…”
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Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection
Published 2021Subjects: “…Tax Law…”
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A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa
Published 2021Subjects: “…Tax…”
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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
Published 2022Subjects: “…Tax…”
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The disclosure of taxpayer information and the right to privacy
Published 2023Subjects: “…Tax law…”
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Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model
Published 2014Subjects: “…Tax revenue…”
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Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa
Published 2014Subjects: “…Income tax…”
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The effects of tax morale on tax compliance in the mining industry
Published 2017Subjects: “…Tax morale…”
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Impact of artificial intelligence on tax collection
Published 2023Subjects: “…Tax evasion…”
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Tax and social media : tax collection mechanisms for income generated via social media
Published 2023Subjects: “…Withholding Tax…”
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Understanding the role of the tax practitioner within the taxpayer and tax practitioner relationship
Published 2014Subjects: “…Tax…”
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Greening the economy : a case study to identify a different approach to encourage sustainability
Published 2014Subjects: “…Tax allowances…”
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Exploring individual taxpayer's perceptions of tax complexity
Published 2015Subjects: “…Tax complexity…”
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The tax education needs of SME business owners in the construction industry
Published 2017Subjects: “…Tax compliance…”
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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...
Published 2020Subjects: “…Income Tax Act -- South Africa…”
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