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Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
(2018)
Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ...
The common law conduit pipe principle: should we retain this principle in our South African law?
(2018)
More than a decade has passed since the ‘common law conduit pipe principle’ was introduced into our South African law of taxation. Following this introduction in 1938, a trust has in some situations operated as a retainer ...
A critical analysis of the retrospective introduction of tax legislation.
(2018)
No abstract available.
The tax implication of prompt settlement discount offered by the seller.
(2018)
No abstract available.
An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes.
(2018)
No abstract available.
