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  1. 181
    The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?
    by Cassiem, Rehana
    Published 2015
    Subjects: “...Tax Law...”
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    Others
  2. 182
    The Tax Exclusion for Employer-Sponsored Insurance and the Debate Over the Patient Protection and Affordable Care Act
    by Lorish, Kathryn
    Published 2012
    Subjects: “...Tax Law...”
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    Others
  3. 183
    Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection
    by Andrew, Mark Stephen
    Published 2021
    Subjects: “...Tax Law...”
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  4. 184
    An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
    by Kotze, Salmon Ruan
    Published 2020
    Subjects: “...Tax Law...”
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    Dissertation
  5. 185
    The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
    by Griffin, Nicholas
    Published 2021
    Subjects: “...Tax Law...”
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    Dissertation
  6. 186
    "Expenditure"
    by Beukes, Marvan
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  7. 187
    The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004
    by Massaga, Salome
    Published 2015
    Subjects: “...Tax Law...”
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    Dissertation
  8. 188
    Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
    by Govender, Preshnee
    Published 2014
    Subjects: “...Tax Law...”
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    Dissertation
  9. 189
    Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider
    by Smith, Brendon
    Published 2020
    Subjects: “...Tax Law...”
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    Dissertation
  10. 190
    A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods
    by Tseisi, Hulisani
    Published 2018
    Subjects: “...Tax Law...”
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    Dissertation
  11. 191
    The impact of e-commerce on the permanent establishment definition
    by Wepener, Suzette
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  12. 192
    Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
    by Siddle, Robert
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  13. 193
    Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?
    by Phumaphi, Samantha
    Published 2014
    Subjects: “...Tax Law...”
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    Dissertation
  14. 194
    Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
    by Beukes, Marvan
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  15. 195
    The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa
    by Coelho, Andrew Satiro
    Published 2017
    Subjects: “...Tax Law...”
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    Dissertation
  16. 196
    A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
    Subjects: “...Tax Law...”
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    Dissertation
  17. 197
    Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets
    by Siddle, Robert
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  18. 198
    Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
    by Nkerebuka, Eliya John
    Published 2016
    Subjects: “...Tax Law...”
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    Dissertation
  19. 199
    An analysis of the effect of the amendments to the taxation of foreign non-South African employment income
    by Naidoo, Linton
    Published 2020
    Subjects: “...Tax Law...”
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    Dissertation
  20. 200
    Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime
    by Abuya, Edwin
    Published 2021
    Subjects: “...Tax Law...”
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    Dissertation
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