About this publication
Published quarterly, this journal is already at Volume 17 and contains contributions related to tax and company law. It provides insightful views on national and international case law and practice, and is of value to academics, professionals, and practitioners alike.
Volumes 1–13 were issued by SiberInk under their Sibergramme brand and can be ordered from cserv@juta.co.za.
VOLUMES AND ISSUES
Volume / Issue
Volume 17 Issue 2
Absa and the Modern GAAR: What the Landmark Judgment of the Constitutional Court Regarding the post- 2006 GAAR Means for Taxpayers
Author: Milton Seligson SC
Source: Business Tax and Company Law Quarterly Volume 17 Issue 2, p 1-13
The Sanctity of a GAAR Assessment: Why SARS Cannot Alter the Basis for its Determination
Author: Fareed Moosa
Source: Business Tax and Company Law Quarterly Volume 17 Issue 2, p 14-24
VAT Apportionment: The Good, the Bad and the Not so Ugly
Author: Des Kruger & Joon Chong
Source: Business Tax and Company Law Quarterly Volume 17 Issue 2, p 25-37
The Travel Allowance Deduction and the Electric Vehicle: A Drafting Gap in Section 8(1)(b)
Author: Karel Jacobus Burger Engelbrecht
Source: Business Tax and Company Law Quarterly Volume 17 Issue 2, p 38-44