The Taxpayer January-February 2021
‘Wealth Tax’ by Peter Dachs and Emma Dachs
ARTICLES & NOTES
‘Treaty Non-Discrimination Clauses and the South African Roll-Over Relief Regime’ by Dr Albertus Marais
‘Trusts and Accruals’ by Trevor Emslie SC
CASE LAW - HEADNOTE, JUDGMENT & EDITORIAL COMMENT:
Africa Cash and Carry (Pty) Ltd v CSARS (SCA)
Income Tax & VAT - Estimated Assessments - Reasonableness Thereof - Approach of the Tax Court
Business, Economics, Finance, Law, Tax, Taxation
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