The Taxpayer

Archived since January 2012

72 issues

Latest issue

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

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

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  • First Issue: January 2012
  • Latest Issue: January - February 2020
  • Issue Count: 72
  • Published: Monthly

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