Browsing PER: Potchefstroom Electronic Law Journal by Subject "secondary taxes on companies"

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Some drastic measures to close a loophole: the case of pienaar brothers (PTY) LTD v commissioner for the South African Revenue Service(87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the targeted retroactive Amendment of Section 44 of the income tax Act58 of 1962

Tredoux, Liezel Gaynor; Van Zyl, Stephanus Phillipus (PER / PELJ, 2018)

A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right ...