An analysis of the requirements for the imposition of securities transfer tax with specific focus on the securities transfer tax consequences of a repurchase of uncertificated shar... by Roelofse, Lean

Other Authors: “…Johnson, Tracy…”
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When is a debt bad or doubtful in terms of the Income Tax Act? by Hartley, Ryan

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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trust... by Kleynhans, Marike

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Disposals of fixed property: timing of accrual and practical issues arising for provisional taxpayers by Barberton, Paul

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Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather inform... by Scheepers, Jill

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A critical analysis as to whether a company is entitled to carry forward assessed losses if such company has traded but has derived no income therefrom by Coetzee, Izak Jacobus

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A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers by De Villiers, Christoff De Wet

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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa by Southgate, Ebrahim

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Alternatives to the proposed taxation of retirement fund interests on emigration from South Africa by Adams, Taryn

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An analysis of the digital services tax solutions presented in Africa and early-adopting developed countries to inform South Africa on the design features for taxing the digital ec... by Cupido, Sandy Deliah

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Interest limitation and thin capitalisation rules: an analysis of global practices and learnings for South Africa by Southgate, Ebrahim

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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler by Davidson, Bronwyn

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