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2018

C u m u l a t i v e T a b l e o f C o n ten t s a n d C a s e I n d e x

Volume 67 GENERAL

Attribution rules versus transfer pricing rules: which trumps which? ................................ 22 China’s investment in South Africa, impact on SA tax base ................................................ 81 Capitalisation shares ................................................................................................................... 6 Complexity of tax administration ........................................................................................... 21 Objection: a perverse objection? .............................................................................................. 61 Multi-lateral instrument, a South African perspective .......................................................... 62 Psychology of taxation ...................................................................................................... ........ 41 Tax consequences arising from the disposal of an asset for shares ................................... 26 Trusts as trust beneficiaries ....................................................................................................... 83 Understatement penalty, approach by the Tax Court ........................................................... 2 University income – should SARS contribute through VAT refunds? .............................. 29 VAT, increase in the rate ............................................................................................................ 1

CASE LAW

Income Tax Assessed loss, set-off of income against balance of assessed loss, section 103(2) of the Income Tax Act (CSARS v Digicall Solutions (Pty) Ltd [2018] ZASCA 137 (28 September 2018)) ................................................. ......................... 67

DTA between SA and the USA, taxation of remuneration in the hands of a US resident employed by the SA branch of a USA company in respect of services rendered outside SA, source of such remuneration (Case No 14218) ....................................................... ............................... 31

Gross income, taxation of contingent rights to dividends as separate accruals from the dividends themselves, practice generally prevailing (CSARS v KWJ Investment Services (Pty) Ltd [2018] ZASCA 81(31 May 2018)).................. 43 Simulated transactions, alternatively tax avoidance (Sasol Oil (Pty) Ltd v CSARS [2018] ZASCA 153 (9 November 2018))............................. 86

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