https://vital.seals.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 An interpretation of the deeming provisions in legislation in the context of a good tax system: a South African perspective https://vital.seals.ac.za/vital/access/manager/Repository/vital:45039 Wed 30 Mar 2022 14:23:30 SAST ]]> Islamic compliant short term insurance: an exploratory study to develop an Islamic compliant insurance model within a South African context https://vital.seals.ac.za/vital/access/manager/Repository/vital:45375 Wed 24 Nov 2021 08:30:34 SAST ]]> An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts https://vital.seals.ac.za/vital/access/manager/Repository/vital:904 Wed 22 Jun 2022 12:38:02 SAST ]]> The tax consequences of income and expenses arising from illegal activities https://vital.seals.ac.za/vital/access/manager/Repository/vital:27609 Wed 17 May 2023 14:45:21 SAST ]]> Taxation of non-resident digital companies providing services in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:28048 Wed 17 May 2023 11:22:26 SAST ]]> The taxation of black economic empowerment transactions, with specific reference to the financial sector https://vital.seals.ac.za/vital/access/manager/Repository/vital:896 Wed 12 Oct 2022 12:46:11 SAST ]]> A South African perspective on the tax implications of virtual asset accumulation and transactions stemming from persistent virtual worlds https://vital.seals.ac.za/vital/access/manager/Repository/vital:884 Wed 12 May 2021 23:47:47 SAST ]]> Funding higher education and training in South Africa: a comparative study of tax incentive measures, in conjunction with a dedicated tax https://vital.seals.ac.za/vital/access/manager/Repository/vital:27606 Wed 12 May 2021 23:45:09 SAST ]]> A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance https://vital.seals.ac.za/vital/access/manager/Repository/vital:892 Wed 12 May 2021 23:44:38 SAST ]]> The distinction between tax evasion, tax avoidance and tax planning https://vital.seals.ac.za/vital/access/manager/Repository/vital:897 Wed 12 May 2021 23:35:26 SAST ]]> The taxation of the “sharing economy” in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:28525 Wed 12 May 2021 23:35:07 SAST ]]> A comparative analysis of the new behaviours and terms introduced in the understatement penalty table in section 223 of the Tax Administration Act https://vital.seals.ac.za/vital/access/manager/Repository/vital:20977 Wed 12 May 2021 23:34:24 SAST ]]> Factors contributing to taxpayer morale: a multi-country perspective https://vital.seals.ac.za/vital/access/manager/Repository/vital:27759 Wed 12 May 2021 23:26:53 SAST ]]> The illegal diamond trade in South Africa and its tax consequences https://vital.seals.ac.za/vital/access/manager/Repository/vital:20656 Wed 12 May 2021 23:20:07 SAST ]]> The valuation of amounts for the purpose of inclusion in gross income https://vital.seals.ac.za/vital/access/manager/Repository/vital:887 Wed 12 May 2021 23:18:43 SAST ]]> An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe https://vital.seals.ac.za/vital/access/manager/Repository/vital:914 Wed 12 May 2021 22:50:43 SAST ]]> The South African income tax implications of a Stokvel https://vital.seals.ac.za/vital/access/manager/Repository/vital:38201 Wed 12 May 2021 22:47:37 SAST ]]> An analysis, from a South African case law perspective, of the deductibility of losses due to embezzlement, fraud, theft, damages and compensation https://vital.seals.ac.za/vital/access/manager/Repository/vital:27846 Wed 12 May 2021 20:59:52 SAST ]]> An investigation into the nature and adequacy of tax compliance tools available to assist small businesses in the state of Oklahoma in the United States of America https://vital.seals.ac.za/vital/access/manager/Repository/vital:37937 Wed 12 May 2021 20:49:13 SAST ]]> Perceptions of the sugar-sweetened beverage tax in South Africa: a comparative study https://vital.seals.ac.za/vital/access/manager/Repository/vital:38070 Wed 12 May 2021 20:48:39 SAST ]]> The taxation of illegal income in South Africa: the basis on which proceeds from a unilateral taking should be taxed https://vital.seals.ac.za/vital/access/manager/Repository/vital:21002 Wed 12 May 2021 20:36:09 SAST ]]> Garnishee orders as a tax collection tool: a critical review of the South African and Zimbabwean models https://vital.seals.ac.za/vital/access/manager/Repository/vital:21352 Wed 12 May 2021 20:25:03 SAST ]]> Valuation of intellectual capital in South African companies: a comparative study of three valuation methods https://vital.seals.ac.za/vital/access/manager/Repository/vital:877 Wed 12 May 2021 20:03:08 SAST ]]> An assessment of e-tolling as a method of financing Gauteng roads https://vital.seals.ac.za/vital/access/manager/Repository/vital:912 Wed 12 May 2021 19:57:13 SAST ]]> Financial characteristics of the nonprofit organisation: theory and evidence for the assessment of the financial condition of South African public universities https://vital.seals.ac.za/vital/access/manager/Repository/vital:923 Wed 12 May 2021 19:49:11 SAST ]]> The tax implications of non-resident sportspersons performing and earning an income in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:893 Wed 12 May 2021 19:36:53 SAST ]]> E-commerce: the challenge of virtual permanent establishments https://vital.seals.ac.za/vital/access/manager/Repository/vital:921 Wed 12 May 2021 19:25:16 SAST ]]> Gains derived from illegal activities :an analysis of the taxation consequences https://vital.seals.ac.za/vital/access/manager/Repository/vital:886 Wed 12 May 2021 19:22:56 SAST ]]> An investigation into the tax consequences for individuals performing work abroad https://vital.seals.ac.za/vital/access/manager/Repository/vital:37955 Wed 12 May 2021 18:47:46 SAST ]]> An analysis of the compliance approach used by revenue authorities with specific reference to case selection and risk profiling https://vital.seals.ac.za/vital/access/manager/Repository/vital:878 Wed 12 May 2021 18:44:03 SAST ]]> The tax benefits available to investors in immovable property in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:20589 Wed 12 May 2021 18:34:01 SAST ]]> A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law https://vital.seals.ac.za/vital/access/manager/Repository/vital:20629 Wed 12 May 2021 18:24:08 SAST ]]> An analysis of the possible success of a tax on sugarsweetened beverages in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:29240 Wed 12 May 2021 18:13:53 SAST ]]> A critical evaluation of inter-jurisdictional rules in the South African value-added tax system https://vital.seals.ac.za/vital/access/manager/Repository/vital:21329 Wed 12 May 2021 18:13:03 SAST ]]> The tax treatment of receipts and accruals arising from equity option contracts https://vital.seals.ac.za/vital/access/manager/Repository/vital:903 Wed 12 May 2021 18:11:24 SAST ]]> Earnings quality and equity returns : evidence of the accrual anomaly from the South African equity market https://vital.seals.ac.za/vital/access/manager/Repository/vital:915 Wed 12 May 2021 17:56:54 SAST ]]> The contribution made by Mr Justice EF Watermeyer to South African tax jurisprudence https://vital.seals.ac.za/vital/access/manager/Repository/vital:881 Wed 12 May 2021 17:26:07 SAST ]]> An analysis of the financing mechanisms proposed for funding national health insurance in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:888 Wed 12 May 2021 17:09:46 SAST ]]> The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:876 Wed 12 May 2021 16:38:33 SAST ]]> The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern https://vital.seals.ac.za/vital/access/manager/Repository/vital:918 Wed 12 May 2021 16:30:14 SAST ]]> The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered https://vital.seals.ac.za/vital/access/manager/Repository/vital:920 Wed 12 May 2021 16:28:57 SAST ]]> A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers https://vital.seals.ac.za/vital/access/manager/Repository/vital:908 Wed 12 May 2021 15:57:57 SAST ]]> The impact of the new dividend withholding tax on regulated investment intermediaries https://vital.seals.ac.za/vital/access/manager/Repository/vital:880 Wed 12 May 2021 15:53:42 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://vital.seals.ac.za/vital/access/manager/Repository/vital:42808 Wed 12 May 2021 14:57:50 SAST ]]> A critical analysis of the tax treatment of cryptocurrencies in a South African context https://vital.seals.ac.za/vital/access/manager/Repository/vital:64749 Wed 07 Jun 2023 11:29:31 SAST ]]> An analysis of ways in which the South African tax system could be simplified https://vital.seals.ac.za/vital/access/manager/Repository/vital:42923 Wed 02 Jun 2021 11:43:12 SAST ]]> The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities https://vital.seals.ac.za/vital/access/manager/Repository/vital:873 Tue 22 Mar 2022 11:43:46 SAST ]]> The practical implications of taxing the informal sector in Zimbabwe https://vital.seals.ac.za/vital/access/manager/Repository/vital:64758 Tue 16 Jan 2024 14:23:47 SAST ]]> An historical perspective on the evolution of the United States internal revenue code from 1981-2001 https://vital.seals.ac.za/vital/access/manager/Repository/vital:21251 Tue 13 Jun 2023 08:25:27 SAST ]]> The South African general anti-tax avoidance rule and lessons from the first world: a case law approach https://vital.seals.ac.za/vital/access/manager/Repository/vital:27768 Tue 12 Oct 2021 15:53:29 SAST ]]> An exploration of whether using a global employment company could mitigate the South African tax risks in relation to inbound expatriates in multinational companies https://vital.seals.ac.za/vital/access/manager/Repository/vital:28019 Tue 12 Oct 2021 15:48:19 SAST ]]> Transfer pricing: an analysis of legislation in the southern African Customs Union https://vital.seals.ac.za/vital/access/manager/Repository/vital:50943 Tue 06 Sep 2022 19:12:42 SAST ]]> An investigation into international transfer pricing guidelines and the anomalies arising from business restructurings by multi-national enterprises https://vital.seals.ac.za/vital/access/manager/Repository/vital:879 Thu 13 May 2021 10:43:51 SAST ]]> Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:906 Thu 13 May 2021 08:49:38 SAST ]]> The impact of estate planning on the effectiveness of estate duty as a wealth tax in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:894 Thu 13 May 2021 08:15:54 SAST ]]> A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability https://vital.seals.ac.za/vital/access/manager/Repository/vital:20623 Thu 13 May 2021 08:09:19 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://vital.seals.ac.za/vital/access/manager/Repository/vital:905 Thu 13 May 2021 07:41:09 SAST ]]> The deductibility of damages and associated legal expenses for the purposes of determining taxable income in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:20650 Thu 13 May 2021 07:11:20 SAST ]]> A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia https://vital.seals.ac.za/vital/access/manager/Repository/vital:20592 Thu 13 May 2021 07:01:56 SAST ]]> An analysis of the impact of tax changes between 1996 and 2012 on the tax burden of individuals in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:885 Thu 13 May 2021 06:58:08 SAST ]]> Value and size investment strategies: evidence from the cross-section of returns in the South African equity market https://vital.seals.ac.za/vital/access/manager/Repository/vital:874 Thu 13 May 2021 06:49:10 SAST ]]> Statutory mergers as contemplated in the Companies Act, 2008: the applicability of the corporate rules contained in section 44 of the Income Tax Act, 1962 https://vital.seals.ac.za/vital/access/manager/Repository/vital:38377 Thu 13 May 2021 06:48:10 SAST ]]> Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation https://vital.seals.ac.za/vital/access/manager/Repository/vital:917 Thu 13 May 2021 06:30:38 SAST ]]> The continued viability of the discretionary Inter vivos trust as an instrument for estate planning https://vital.seals.ac.za/vital/access/manager/Repository/vital:900 Thu 13 May 2021 06:30:16 SAST ]]> Mores, fault and fides: are these acceptable criteria when income tax deductions are claimed https://vital.seals.ac.za/vital/access/manager/Repository/vital:889 Thu 13 May 2021 05:51:42 SAST ]]> A comparative study of tax incentives for small businesses and investors in small businesses in South Africa, Australia, New Zealand, Singapore and Ireland https://vital.seals.ac.za/vital/access/manager/Repository/vital:28047 Thu 13 May 2021 05:50:41 SAST ]]> An historical analysis of the development of a company as a single enterprise and the impact on group company taxation https://vital.seals.ac.za/vital/access/manager/Repository/vital:39628 Thu 13 May 2021 05:37:53 SAST ]]> An investigation into the introduction of a new wealth tax in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:28020 Thu 13 May 2021 05:35:32 SAST ]]> Voluntary disclosure programmes and tax amnesties: an international appraisal https://vital.seals.ac.za/vital/access/manager/Repository/vital:911 Thu 13 May 2021 05:23:14 SAST ]]> A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure https://vital.seals.ac.za/vital/access/manager/Repository/vital:20628 Thu 13 May 2021 05:19:09 SAST ]]> Corporate taxes and the taxation of dividends https://vital.seals.ac.za/vital/access/manager/Repository/vital:890 Thu 13 May 2021 05:12:23 SAST ]]> The profit maximising pricing model https://vital.seals.ac.za/vital/access/manager/Repository/vital:899 Thu 13 May 2021 05:06:06 SAST ]]> A comparative analysis with selected jurisdictions of structural challenges facing the South African office of the tax ombud https://vital.seals.ac.za/vital/access/manager/Repository/vital:37882 Thu 13 May 2021 04:58:30 SAST ]]> The regulation of tax practitioners in South Africa: a proposed model https://vital.seals.ac.za/vital/access/manager/Repository/vital:891 Thu 13 May 2021 04:19:02 SAST ]]> A critical analysis of the tax consequences of debt reductons, in the context of insolvency, death and the liquidaton of a deceased estate https://vital.seals.ac.za/vital/access/manager/Repository/vital:26567 Thu 13 May 2021 04:09:15 SAST ]]> Corporate financial reporting: history, development and future directions https://vital.seals.ac.za/vital/access/manager/Repository/vital:902 Thu 13 May 2021 03:50:04 SAST ]]> A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd https://vital.seals.ac.za/vital/access/manager/Repository/vital:909 Thu 13 May 2021 03:31:26 SAST ]]> The application of the “reasonable suspicion of bias” test in relation to the appointment of a tax Ombud in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:20631 Thu 13 May 2021 03:31:21 SAST ]]> An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo https://vital.seals.ac.za/vital/access/manager/Repository/vital:916 Thu 13 May 2021 03:23:45 SAST ]]> Extending legal professional privilege to non-legal tax practitioners in South Africa: a comparative and constitutional perspective https://vital.seals.ac.za/vital/access/manager/Repository/vital:882 Thu 13 May 2021 02:56:11 SAST ]]> Some aspects of the advertising of professional accounting services https://vital.seals.ac.za/vital/access/manager/Repository/vital:901 Thu 13 May 2021 02:11:03 SAST ]]> The income tax consequences of the in-house development of software https://vital.seals.ac.za/vital/access/manager/Repository/vital:910 Thu 13 May 2021 01:56:36 SAST ]]> The South African tax implications of ceasing to be resident https://vital.seals.ac.za/vital/access/manager/Repository/vital:20941 Thu 13 May 2021 01:38:05 SAST ]]> The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective https://vital.seals.ac.za/vital/access/manager/Repository/vital:907 Thu 13 May 2021 01:33:14 SAST ]]> Encouraging individual retirement savings in South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:913 Thu 13 May 2021 01:22:28 SAST ]]> An analysis on role of judges in interpreting tax legislation https://vital.seals.ac.za/vital/access/manager/Repository/vital:20644 Thu 13 May 2021 01:22:02 SAST ]]> “Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940 https://vital.seals.ac.za/vital/access/manager/Repository/vital:922 Thu 13 May 2021 01:13:00 SAST ]]> A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act https://vital.seals.ac.za/vital/access/manager/Repository/vital:20630 Thu 13 May 2021 01:08:34 SAST ]]> Taxing the Minerals Sector in South Africa: a comparative analysis of the proposed tax model for South Africa and the models adopted in selected African countries https://vital.seals.ac.za/vital/access/manager/Repository/vital:919 Thu 13 May 2021 00:59:28 SAST ]]> Chief executive officer compensation and the effect on company performance in a South African context https://vital.seals.ac.za/vital/access/manager/Repository/vital:883 Thu 13 May 2021 00:51:25 SAST ]]> A financial planning model for retirement, taking into account the impact of pre-retirement funding income, age and taxation https://vital.seals.ac.za/vital/access/manager/Repository/vital:895 Thu 13 May 2021 00:36:58 SAST ]]> The use of tax incentive measure in conjunction with carbon taxes to reduce greenhouse gas emissions and achieve economic growth: a comparative study with lessons for South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:875 Thu 13 May 2021 00:06:02 SAST ]]> Informal sector taxation: a lesson for South Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:64756 Thu 11 Jan 2024 18:00:54 SAST ]]> The complexities of transfer pricing methods and the role of advance pricing agreements and tax audits in addressing disputes https://vital.seals.ac.za/vital/access/manager/Repository/vital:71661 Sun 25 Feb 2024 07:23:54 SAST ]]> Benchmarking tax practitioner regulation in Zimbabwe and South Africa against German best practice https://vital.seals.ac.za/vital/access/manager/Repository/vital:71660 Sat 24 Feb 2024 19:25:44 SAST ]]> An analysis of the interpretation and application of anti-tax avoidance legislation in the Income Tax Act, 58 of 1962 (as amended) https://vital.seals.ac.za/vital/access/manager/Repository/vital:71644 Sat 24 Feb 2024 16:17:05 SAST ]]> The adoption of international financial reporting standards and foreign direct investment inflows: the moderating effect of the institutional environment in Africa https://vital.seals.ac.za/vital/access/manager/Repository/vital:71627 Sat 17 Feb 2024 12:15:20 SAST ]]> A common law view of "carrying on a trade" https://vital.seals.ac.za/vital/access/manager/Repository/vital:27883 Mon 19 Jul 2021 15:47:45 SAST ]]> An historical perspective of income tax legislation in South Africa, 1910 to 1925 https://vital.seals.ac.za/vital/access/manager/Repository/vital:898 Mon 04 Sep 2023 09:30:28 SAST ]]> A critical analysis of the deductibility of bad debts for income tax purposes https://vital.seals.ac.za/vital/access/manager/Repository/vital:28051 Fri 06 Aug 2021 12:17:46 SAST ]]>