Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf by Barkhuizen, Gerhard Thomas

Subjects: “…Commercial loans -- Taxation -- South Africa…”
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Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA) by Haughton, Elron Jan

Subjects: “…Loans -- Taxation -- South Africa…”
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The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower by Smit, Sybrand Abraham

Subjects: “…Loans -- Taxation -- 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)... by Rupping, Jacobus Adriaan

Subjects: “…Loans -- Taxation -- Law and legislation -- South Africa…”
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