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Academic Journal

The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis.

  • Source: South African Journal of Accounting Research. May2022, Vol. 36 Issue 2, p123-146. 24p.

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Academic Journal

The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

  • Source: South African Journal of Accounting Research. Nov2020, Vol. 34 Issue 3, p254-272. 19p.

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Academic Journal

Conceptual framework for the evaluation of sugar tax systems.

  • Source: South African Journal of Accounting Research. Jan2020, Vol. 34 Issue 1, p63-90. 28p.

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Academic Journal

The timing of dividend declarations based on a forthcoming change in dividend tax regime.

  • Source: South African Journal of Accounting Research. Jan2019, Vol. 33 Issue 1, p59-75. 17p.

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Academic Journal

Investor tax-driven preferences for dividends and share repurchases of listed companies.

  • Source: South African Journal of Accounting Research. Jan2018, Vol. 32 Issue 1, p71-87. 17p.

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Academic Journal

National digital taxes – Lessons from Europe.

  • Source: South African Journal of Accounting Research. Jan2021, Vol. 35 Issue 1, p1-19. 19p.

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Academic Journal

Donations tax implications of BEE transactions: More than meets the eye?

  • Source: South African Journal of Accounting Research. Nov2020, Vol. 34 Issue 3, p236-253. 18p.

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Academic Journal

The case for a universal basic income in South Africa: A conceptual approach.

  • Source: South African Journal of Accounting Research. Nov 2021, Vol. 35 Issue 3, p167-190. 24p.

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