No. , January 2021
Index
- Tax legislation and the right to equality: Does section 23(m) of the Income Tax Act 58 of 1962 rationally differentiate between salaried individuals and individuals who earn their income mainly from commission?
- The reversal of electronic payments under South African law: Possible guidance from recent developments in European Un-ion law
- A deceased taxpayer: ‘Juristic person’ for constitutional purposes?
- To tax or not to tax? Questioning customer loyalty programmes
- Analysis: The cycles of affirmative action in the transformation of the workplace
- Analysis: The development of the South African office of the Tax Ombud: From 2013 to 2020 and beyond
- Analysis: An overview of the first draft of the Conduct of Financial Institutions Bill and the potential impact on the national payment system in South Africa
- Case Note: The breakdown of the trust relationship between employer and employee as a ground of dismissal: Interpreting the Labour Appeal Court’s decision in Autozone