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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 Expropriation without compensation .................................................................................... 121 Holding company VAT apportionment .................................................................................. 123 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 Transfer pricing abuses, are billions of rands being lost to South Africa? ........................ 124 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 Accrual or deemed accrual of proceeds of the sale of immovable property (The Milnerton Estates Limited v CSARS 2019 (2) SA 386 (SCA) ....................... 126

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

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