Ultimo numero

Articles & Notes

The Duty To Begin In A GAAR Appeal .................................... 1

Transfer Pricing Audits .................................... 8

The Cryptic Definition Of ‘Equity Share’ .................................... 10

The Tax Consequences Of Emigration .................................... 15

Third Party Appointments – SARS Oversteps The Law .................................... 19



Case Law

Mining Royalty – Royalty Calculation Based On Gross Sales .................................... 21

Diesel Fuel Rebate – High Court’s Discretion To Grant A Declarator Prior To SARS Making An Assessment .................................... 33