Now showing items 1-2 of 2

    • The nature of interest–free loans and the tax implications thereof 

      Tennant, Tracy (North-West University, 2010)
      The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...
    • Ochberg v CIR: No “benefit” to the benefactor 

      Coetzee, K.; Van der Zwan, P.; Schutte, D.; Van Dyk, H.; Stack, E.M. (University of South Africa (UNISA), 2015)
      This article analyses the South African case of Ochberg v CIR, which dealt with the question whether shares issued by a company to Ochberg, who was, for all intents and purposes, the sole shareholder, in consideration for ...