https://vital.seals.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 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 ]]> 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 ]]> 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 ]]> 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 ]]> Domestic tax law v double tax treaties in the context of controlled foreign companies https://vital.seals.ac.za/vital/access/manager/Repository/vital:20442 Wed 12 May 2021 16:31:21 SAST ]]> Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011 https://vital.seals.ac.za/vital/access/manager/Repository/vital:27065 Wed 12 May 2021 16:01:45 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 ]]> Tax revolts: an international perspective https://vital.seals.ac.za/vital/access/manager/Repository/vital:41330 Wed 12 May 2021 14:07:25 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 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 ]]> 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 ]]> 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 ]]> 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 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 tax implications of a private equity buy-out : a case study of the Brait-Shoprite buy-out https://vital.seals.ac.za/vital/access/manager/Repository/vital:8959 Thu 13 May 2021 01:54:25 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 ]]>