The Taxpayer
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January 2012
102 numeros
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CONTENTS
ARTICLE
OUTPUT TAX, GROSS INCOME, AND THE OPERATION OF THE ‘BENEFIT PRINCIPLE’ ………………………… 161
CASE LAW
VALUE-ADDED TAX – WHETHER A HOLDING COMPANY CONDUCTING AN ACTIVE INVESTMENT ENTERPRISE IS ENTITLED TO AN INPUT TAX DEDUCTION IN RELATION TO A RIGHTS OFFER MADE TO SHAREHOLDERS TO RAISE CAPITAL FOR FURTHER INVESTMENT …………………….. 167
VALUE-ADDED TAX – WHETHER THE TAX COURT HAD JURISDICTION TO HEAR AN APPEAL AGAINST A DECISION BY SARS MAKING AN APPORTIONMENT METHOD RULING OTHER THAN THE METHOD REQUESTED BY THE VENDOR ……. 181
TRANSFER PRICING – THE CONSTITUTIONAL COURT ON WHETHER A PARTICULAR TAXPAYER HAD BEEN ENTITLED TO A SECTION 105 DIRECTION IN RELATION TO RELIEF SOUGHT BY IT IN THE HIGH COURT …………………… 190
ARTICLE
OUTPUT TAX, GROSS INCOME, AND THE OPERATION OF THE ‘BENEFIT PRINCIPLE’ ………………………… 161
CASE LAW
VALUE-ADDED TAX – WHETHER A HOLDING COMPANY CONDUCTING AN ACTIVE INVESTMENT ENTERPRISE IS ENTITLED TO AN INPUT TAX DEDUCTION IN RELATION TO A RIGHTS OFFER MADE TO SHAREHOLDERS TO RAISE CAPITAL FOR FURTHER INVESTMENT …………………….. 167
VALUE-ADDED TAX – WHETHER THE TAX COURT HAD JURISDICTION TO HEAR AN APPEAL AGAINST A DECISION BY SARS MAKING AN APPORTIONMENT METHOD RULING OTHER THAN THE METHOD REQUESTED BY THE VENDOR ……. 181
TRANSFER PRICING – THE CONSTITUTIONAL COURT ON WHETHER A PARTICULAR TAXPAYER HAD BEEN ENTITLED TO A SECTION 105 DIRECTION IN RELATION TO RELIEF SOUGHT BY IT IN THE HIGH COURT …………………… 190
Argomenti: Business, Business And Professional, Economics, Finance, Law, Tax, Taxation
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- Primo numero January 2012
- Ultimo Numero: September - October 2025
- Totale numeri: 102
- Pubblicato: Mensile
