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Leasehold improvements : developing a framework for the tax deductions applicable to lessees
Published 2018Subjects: “…Tax deductions for lessees…”
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Die afrekbaarheid van rente [microform]
Published 2012Subjects: “…Income tax deductions for interest -- South Africa…”
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Expenditure incurred in the production of income from an illegal source
Published 2025Subjects: “…Deductions…”
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The timing of the income tax liability of amounts earned under contracts for difference
Published 2024Subjects: “…Deductions…”
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Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deducti...
Published 2020Subjects: “…interest deductions, arm’s length…”
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Taxing the digital economy : are social media content creators embarking on trade?
Published 2023Subjects: “…Tax deductions…”
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Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes
Published 2012Subjects: “…Income tax deductions for interest -- South Africa…”
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Die belastingaftrekbaarheid van sagteware
Published 2012Subjects: “…Income tax deductions -- South Africa…”
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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
Published 2014Subjects: “…Tax deductions…”
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons...
Published 2020Subjects: “…Tax deductions -- South Africa…”
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Die beoefening van ‘n bedryf met spesifieke verwysing na die toestaan van lenings deur houermaatskappye aan filiale of geassosieerdes
Published 2012Subjects: “…Tax deductions -- South Africa…”
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Share-based compensation : an investigative study into the taxation treatment thereof internationally
Published 2013Subjects: “…Tax deduction…”
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The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
Published 2012Subjects: “…Income tax deductions -- South Africa…”
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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
Published 2016Subjects: “…Tax deductions -- South Africa…”
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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
Published 2013Subjects: “…General deduction formula…”
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Unlocking the potential of harvester on-board-computer data in the South African forestry value chain
Published 2019Subjects: “…Bark thickness deduction…”
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Die aftrekbaarheid van werknemerverwante voorwaardelike aanspreeklikhede, met spesifieke verwysing na die verkoop of beeindiging van 'n besigheid
Published 2011Subjects: “…Employee-related contingent liabilities, Tax deductibility -- South Africa…”
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Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a)...
Published 2014Subjects: “…Income ax deductions -- South Africa…”
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Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
Published 2008Subjects: “…Income tax deductions -- South Africa…”
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The deductibility of future expenditure on contract in terms of section 24C
Published 2015Subjects: “…Income tax deductions for expenses -- South Africa…”
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