Business Tax and Company Law Quarterly - AZ - page 2
- Capitalisation of all Costs to Base Cost or Not
- Redemption versus repurchase of shares : further observations
- Refinancing Preference-share Transactions
- Holding-Company Deductions
- The South African VAT implications for foreign suppliers of electronic services - the final regulations
- Early termination of contracts : the tax implications
- Pay now, argue later - new rules for the suspension of payment
- The Enviroserv Case: A SHIFT IN INTERPRETATION OF WHAT IS A PROCESS OF MANUFACTURE
- Contract manufacturing across borders – selected South African tax implications
- The Consumer Protection Act and tax acts : happy bedfellows?
- Loan Replacements
- Holding-Company Deductions
- The South African VAT implications for foreign suppliers of electronic services
- The infamous Section 8c : how the section may extend beyond an employment link
- VAT — A Tale of Two Supreme Court of Appeal Decisions:
- Taxpayers' allowance for energy-efficiency savings in the age of loadshedding : section 12L of the Income Tax Act illuminated
- Input and Output Taxes:
- Will the real 'expenditure' please stand up!
- SARS — Stand in Line! How Tax Debts Rank in Business Rescue
- Taxation under the new REIT regime for listed property companies : a work in progress
- Weak currency and the taxation of foreign exchange gains
- Award of trust beneficiary interests to qualifying employees : application of section 8C
- Future allowances on contracts : section 24C and the impact of recent case law
- Recharacterisation rules for dividend income
- Outsourcing and the Foreign Business Establishment Rule for CFC Purposes
- Share buy-backs under the Companies Acts - The devil is in the detail!
- The Treatment of deemed dividends under South Africa’s double Tax agreements
- Payment : the VAT and dividends tax magic bullet
- The reduction of debt and taxation : some takeaways
- Exemption from STT for intragroup transactions under s 45 of the Income Tax Act : does intra-group redemption of preference shares qualify?
- Covid-19 : desperate measures for desperate times : Covid tax relief
- Early Termination of a Lease: Tax Implications in the Hands of the Lessor
- The minefield of debt restructuring
- Controlled Foreign Company
- The Modified Section 23M
- Leasehold improvements - something old, something new, something uncertain
- Company borrowings and the payment of dividends : deductibility of interest under section 24J(2)
- Section 24C allowance for future expenditure : navigating the maze
- Employee Incentivisation Schemes
- How Foreign is Your Business Establishment?
- Protecting the Public Purse with Moral Tax Administration
- Naught for the taxpayer’s comfort : the decisions in Big G and Clicks concerning future expenditure claims under section 24c
- Incentive to invest in venture capital : is there adequate relief?
- Shifting tax deductions back to the future : the evolving implications of section 23H of the Income Tax Act
- Covid-19 : desperate measures for desperate times : Covid tax relief
- Navigating the VAT Maze
- VAT and Remuneration : the devil is in the detail
- Quo vadis... when mining companies receive a reduction or cancellation of debt?
- Equity Equivalent Programmes
- Tax due diligence : a proposed framework
- An exercise in tax strategy : hooray for 12J!
- Administrative review in the Tax Court : a way forward
- The deductibility of interest incurred on loan funding used to acquire shares in corporate reorganisations : the interaction of sections 24J(2), 23N and 240 of The Income Tax Act
- VAT and the Issue and Redemption of Tokens, Stamps and Vouchers
- The Conflict Between Director Reliance in the Companies Act and Director Liability in the JSE Listings Requirements
- Highlighted 2016 tabled tax amendments : their application
- The debt-waiver rules and their exemptions
- ‘Dividend–stripping’ Complexities and the Interaction with the ‘Rollover’ Relief Provisions
- Business rescues - Panacea or poison pill?
- Accountants will govern the taxation of financial instruments from 2014 : section 24JB unpacked
- Tax Consequences in respect of the Reduction of Debt
- The benefits of a Section 12H allowance : long may it last
- Editorial
- Interest-deduction limitation - Section 23N
- Letter to the Editors
- Expatriate employees : to facilitate and pay for their tax compliance is a taxable benefit
- Editorial
- Editorial
- The Termination of Personal Rights
- A question of timing - when must you account for CGT gains and losses?
- The granting of interest-free credit : its impact on the entitlement to deduct input tax
- Source and the Remote Worker
- Editorial
- Period for lodging an appeal to the Tax Court : a trap for the unwary
- A general anti-avoidance rule in the UK : sharing the spirit of the South African GAAR
- Non-Executive Directors and VAT : the saga continues
- Hybrid equity instruments : redemption versus repurchase
- Foreign capital losses and taxable income
- Tax incentive for hiring young and less experienced citizens
- Chevron : a transfer-pricing lesson for South Africa?
- Editorial
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- A general anti-avoidance rule - finding its feet in the United Kingdom
- Editorial
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