https://commons.ru.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 A South African perspective on the tax implications of virtual asset accumulation and transactions stemming from persistent virtual worlds https://commons.ru.ac.za/vital/access/manager/Repository/vital:884 Wed 12 May 2021 23:47:47 SAST ]]> A comparative analysis of the new behaviours and terms introduced in the understatement penalty table in section 223 of the Tax Administration Act https://commons.ru.ac.za/vital/access/manager/Repository/vital:20977 Wed 12 May 2021 23:34:24 SAST ]]> The valuation of amounts for the purpose of inclusion in gross income https://commons.ru.ac.za/vital/access/manager/Repository/vital:887 Wed 12 May 2021 23:18:43 SAST ]]> An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe https://commons.ru.ac.za/vital/access/manager/Repository/vital:914 Wed 12 May 2021 22:50:43 SAST ]]> The taxation of illegal income in South Africa: the basis on which proceeds from a unilateral taking should be taxed https://commons.ru.ac.za/vital/access/manager/Repository/vital:21002 Wed 12 May 2021 20:36:09 SAST ]]> Garnishee orders as a tax collection tool: a critical review of the South African and Zimbabwean models https://commons.ru.ac.za/vital/access/manager/Repository/vital:21352 Wed 12 May 2021 20:25:03 SAST ]]> Valuation of intellectual capital in South African companies: a comparative study of three valuation methods https://commons.ru.ac.za/vital/access/manager/Repository/vital:877 Wed 12 May 2021 20:03:08 SAST ]]> E-commerce: the challenge of virtual permanent establishments https://commons.ru.ac.za/vital/access/manager/Repository/vital:921 Wed 12 May 2021 19:25:16 SAST ]]> Gains derived from illegal activities :an analysis of the taxation consequences https://commons.ru.ac.za/vital/access/manager/Repository/vital:886 Wed 12 May 2021 19:22:56 SAST ]]> An analysis of the compliance approach used by revenue authorities with specific reference to case selection and risk profiling https://commons.ru.ac.za/vital/access/manager/Repository/vital:878 Wed 12 May 2021 18:44:03 SAST ]]> An investigation into fraud and corruption risk management policies and procedures at institutions of higher learning https://commons.ru.ac.za/vital/access/manager/Repository/vital:777 Wed 12 May 2021 18:39:03 SAST ]]> The contribution made by Mr Justice EF Watermeyer to South African tax jurisprudence https://commons.ru.ac.za/vital/access/manager/Repository/vital:881 Wed 12 May 2021 17:26:07 SAST ]]> The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa https://commons.ru.ac.za/vital/access/manager/Repository/vital:876 Wed 12 May 2021 16:38:33 SAST ]]> The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern https://commons.ru.ac.za/vital/access/manager/Repository/vital:918 Wed 12 May 2021 16:30:14 SAST ]]> The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered https://commons.ru.ac.za/vital/access/manager/Repository/vital:920 Wed 12 May 2021 16:28:57 SAST ]]> The relationship between accounting choices and share prices : a study of South African listed companies https://commons.ru.ac.za/vital/access/manager/Repository/vital:989 Tue 14 May 2024 10:32:57 SAST ]]> A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia https://commons.ru.ac.za/vital/access/manager/Repository/vital:20592 Thu 13 May 2021 07:01:56 SAST ]]> Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation https://commons.ru.ac.za/vital/access/manager/Repository/vital:917 Thu 13 May 2021 06:30:38 SAST ]]> The continued viability of the discretionary Inter vivos trust as an instrument for estate planning https://commons.ru.ac.za/vital/access/manager/Repository/vital:900 Thu 13 May 2021 06:30:16 SAST ]]> Voluntary disclosure programmes and tax amnesties: an international appraisal https://commons.ru.ac.za/vital/access/manager/Repository/vital:911 Thu 13 May 2021 05:23:14 SAST ]]> A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd https://commons.ru.ac.za/vital/access/manager/Repository/vital:909 Thu 13 May 2021 03:31:26 SAST ]]> An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo https://commons.ru.ac.za/vital/access/manager/Repository/vital:916 Thu 13 May 2021 03:23:45 SAST ]]> Extending legal professional privilege to non-legal tax practitioners in South Africa: a comparative and constitutional perspective https://commons.ru.ac.za/vital/access/manager/Repository/vital:882 Thu 13 May 2021 02:56:11 SAST ]]> The income tax consequences of the in-house development of software https://commons.ru.ac.za/vital/access/manager/Repository/vital:910 Thu 13 May 2021 01:56:36 SAST ]]> The South African tax implications of ceasing to be resident https://commons.ru.ac.za/vital/access/manager/Repository/vital:20941 Thu 13 May 2021 01:38:05 SAST ]]> The presumption of gult created by Section 235(2) of the Tax Administration Act: a constitutional and comparative perspective https://commons.ru.ac.za/vital/access/manager/Repository/vital:907 Thu 13 May 2021 01:33:14 SAST ]]> Encouraging individual retirement savings in South Africa https://commons.ru.ac.za/vital/access/manager/Repository/vital:913 Thu 13 May 2021 01:22:28 SAST ]]> An analysis on role of judges in interpreting tax legislation https://commons.ru.ac.za/vital/access/manager/Repository/vital:20644 Thu 13 May 2021 01:22:02 SAST ]]>