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Vol. 19 (2015): Special Edition 1
Vol. 19 (2015): Special Edition 1
Published:
2019-02-12
Articles
The “tax storiesâ€
EM Stack
I-XI
PDF
The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?
J Arendse, K Stark, C Renaud
1-24
PDF
Ochberg v CIR: No “benefit†to the benefactor
K Coetzee, P van der Zwan, D Shutte, H van Dyk, EM Stack
25-46
PDF
Pyott case: A lasting deposit for our tax heritage
A C Engelbrecht, G K Goldswain, A Heyns
47-70
PDF
The Lategan case:1 The accrual principle – then and now
L van Zyl
97-120
PDF
MP Finance Group CC (In Liquidation) v C: SARS: Adding to the financial hardship of victims of illegal transactions
J MP Venter, W R Uys, M C van Dyk
121-138
PDF
CIR v Niko: A question of economic reality
E M Stack, M Stiglingh, A Koekemoer
139-160
PDF
Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd: A practical problem of source
E M Stack, D Grenville, R Poole, H Harnett, E Horn
161-182
PDF
Crossing the Rubicon: Is the use of a realisation company still a viable tax planning tool?
W R Uys, K L de Hart, J S Wilcocks, J MP Venter
183-205
PDF
The Port Elizabeth Electric Tramway case:1 Is the meaning ascribed to the phrase “in the production of the income†by Watermeyer AJP in the Port Elizabeth Electric Tramway case still religiously followed today?
G K Goldswain, O Swart
71-96
PDF
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