iSalpi: Recent submissions

Now showing items 3021-3040 of 27476

Who should guard the security guards themselves? Tax implications for employers and clients

(Juta's Business Law, 1994)
The deductibility of losses resulting from irrecoverable loans

(Acta Juridica, 1995)
The judicial interpretation of the ''operations or activities" test of source in income tax law : the confusion of the Hong Kong System

(South African Mercantile Law Journal, 2001)
The requirements for the utilisation of assessed losses by companies : rational policy or muddled thinking?

(South African Mercantile Law Journal, 2001)
Income tax : deduction - money borrowed for purpose of carrying on trade - trade ceasing - whether interest payable thereafter deductible expenditure. Case 10836, judgment of the Cape Special Income Tax Court delivered on 14 December 2001

(The Taxpayer, 2004)
Deductibility of losses incurred on irrecoverable loans: uncertainty prevails

(Stellenbosch Law Review, 2001)
Loan account swapping : some certainty provided : Commissioner for Inland Revenue v Smith

(De Rebus, 1998)
The deductibility of interest : a problem unresolved?

(Stellenbosch Law Review, 1998)
Ring fencing of assessed losses. III.

(2004)
Die verband tussen epilepsie en alkohol

(South African Journal of Criminal Justice, 1989)
Legal expenses : when are they tax deductible?

(De Rebus, 1989)
Interpretation note 20 : learnership allowance (5 March 2004)

(The Taxpayer, 2004)
The wear-and-tear and scrapping allowance under the Income Tax Act : a critical overview

(South African Law Journal, 1992)
The tax consequence of a fraudulent claim to deduct overseas travelling expenses

(South African Mercantile Law Journal, 2001)
Recoupment anomalies and tax-efficient financing

(Businessman's Law, 1991)
Getting and spending for the purposes of trade : a recent decision and its implications for group inter-company transactions

(Juta's Business Law, 1998)
Trading stock held and not disposed of in terms of the Income Tax Act : an analysis within the context of the statutory definition of taxable income

(South African Mercantile Law Journal, 1997)
Tax-deductibility of expenditure by university lecturer on research involving overseas travel

(South African Law Journal, 1999)
Verligting vir belastingbetalers waar uitgawes gedeeltelik vir privaat- en gedeeltelik vir bedryfsdoeleindes aangegaan word

(Tydskrif vir die Suid-Afrikaanse Reg, 1993)
Ring fencing of assessed losses

(2004)

Now showing items 3021-3040 of 27476

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