The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor

Other Authors: “…Van Zyl, Stephanus…”
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The role of tax incentives in addressing the energy crisis in South Africa

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The tax treatment of interest incurred by mining companies to finance mining capital expenditure

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Search and seizure in terms of the Tax Administration Act 28 of 2011: the balance between taxpayer’s rights and tax collection

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The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle

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The Carbon Tax Act 15 of 2019 and the double-dividend hypothesis

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A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa

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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962

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A proposal for a gambling tax in South Africa

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The use of deferred prosecution agreements in tax diputes

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The sale of a going concern for Value-Added Tax purposes with specific emphasis on lease agreements

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The disclosure of taxpayer information and the right to privacy

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The interrelationship between audit findings and an additional assessment

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The Income tax treatment of cryptocurrency trade in South Africa

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The Income Tax treatment of hybrid inter-corporate financial arrangements

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The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund

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The understatement penalty regime in terms of the Tax Administration Act 28 of 2011

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A regulatory framework for tax whistleblowing in South Africa

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Value-added tax obligations of social media content creators

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The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes

Other Authors: “…Van Zyl, Stephanus Philipus…”
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