https://commons.ufh.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 The taxation of black economic empowerment transactions, with specific reference to the financial sector https://commons.ufh.ac.za/vital/access/manager/Repository/vital:896 Wed 12 Oct 2022 12:46:11 SAST ]]> The distinction between tax evasion, tax avoidance and tax planning https://commons.ufh.ac.za/vital/access/manager/Repository/vital:897 Wed 12 May 2021 23:35:26 SAST ]]> The illegal diamond trade in South Africa and its tax consequences https://commons.ufh.ac.za/vital/access/manager/Repository/vital:20656 Wed 12 May 2021 23:20:07 SAST ]]> A critical analysis of South Africa's general anti avoidance provisions in income tax legislation https://commons.ufh.ac.za/vital/access/manager/Repository/vital:8956 Wed 12 May 2021 22:56:02 SAST ]]> A critical analysis of the distintion between mining and manufacturing for South African income tax purposes https://commons.ufh.ac.za/vital/access/manager/Repository/vital:8948 Wed 12 May 2021 20:13:51 SAST ]]> The tax implications of non-resident sportspersons performing and earning an income in South Africa https://commons.ufh.ac.za/vital/access/manager/Repository/vital:893 Wed 12 May 2021 19:36:53 SAST ]]> Assessed losses: the trade and income from trade requirements as set out in section 20 of the Income Tax Act of 1962 https://commons.ufh.ac.za/vital/access/manager/Repository/vital:8949 Wed 12 May 2021 19:18:42 SAST ]]> An investigation into the tax consequences for individuals performing work abroad https://commons.ufh.ac.za/vital/access/manager/Repository/vital:37955 Wed 12 May 2021 18:47:46 SAST ]]> The income tax implications resulting from the introduction of section 12N of the Income Tax Act https://commons.ufh.ac.za/vital/access/manager/Repository/vital:8966 Wed 12 May 2021 16:39:46 SAST ]]> The South African income tax implications of transactions entered into to earn points for a Broad- Based Black Economic Empowerment scorecard, with reference to a selection of structures https://commons.ufh.ac.za/vital/access/manager/Repository/vital:42808 Wed 12 May 2021 14:57:50 SAST ]]> An analysis of ways in which the South African tax system could be simplified https://commons.ufh.ac.za/vital/access/manager/Repository/vital:42923 Wed 02 Jun 2021 11:43:12 SAST ]]> A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation https://commons.ufh.ac.za/vital/access/manager/Repository/vital:33856 Thu 13 May 2021 08:04:21 SAST ]]> A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements https://commons.ufh.ac.za/vital/access/manager/Repository/vital:905 Thu 13 May 2021 07:41:09 SAST ]]> An analysis of the use of limited real rights in tax planning https://commons.ufh.ac.za/vital/access/manager/Repository/vital:8958 Thu 13 May 2021 07:34:07 SAST ]]> The deductibility of damages and associated legal expenses for the purposes of determining taxable income in South Africa https://commons.ufh.ac.za/vital/access/manager/Repository/vital:20650 Thu 13 May 2021 07:11:20 SAST ]]> Substance over form in the context of general anti-avoidance provisions in the income tax act https://commons.ufh.ac.za/vital/access/manager/Repository/vital:33610 Thu 13 May 2021 06:14:21 SAST ]]> A critical analysis of the income tax implication of income from illegal activities in South Africa https://commons.ufh.ac.za/vital/access/manager/Repository/vital:27120 Thu 13 May 2021 04:59:00 SAST ]]> The regulation of tax practitioners in South Africa: a proposed model https://commons.ufh.ac.za/vital/access/manager/Repository/vital:891 Thu 13 May 2021 04:19:02 SAST ]]> An analysis of interest deductions and other financial payments in terms of South African income tax legislation https://commons.ufh.ac.za/vital/access/manager/Repository/vital:25945 Thu 13 May 2021 02:29:06 SAST ]]> The income tax consequences of the in-house development of software https://commons.ufh.ac.za/vital/access/manager/Repository/vital:910 Thu 13 May 2021 01:56:36 SAST ]]> The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective https://commons.ufh.ac.za/vital/access/manager/Repository/vital:907 Thu 13 May 2021 01:33:14 SAST ]]> An historical perspective of income tax legislation in South Africa, 1910 to 1925 https://commons.ufh.ac.za/vital/access/manager/Repository/vital:898 Mon 04 Sep 2023 09:30:28 SAST ]]>