The Taxpayer

Archived since January 2012

77 issues

Latest issue

The Taxpayer January-February 2021

EDITORIAL

‘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

Subjects: Business, Economics, Finance, Law, Tax, Taxation

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  • First Issue: January 2012
  • Latest Issue: January - February 2021
  • Issue Count: 77
  • Published: Monthly

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