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 1
Taxpayer TAT: What the Test Case Interlocutory Judgment Means for Employment Tax Incentive Disputes
Author: Joon Chong
Source: Business Tax and Company Law Quarterly Volume 17 Issue 1, p 1-12
The Paradox(es) of General Anti- Avoidance Rules — Part I
Author: Ed Liptak
Source: Business Tax and Company Law Quarterly Volume 17 Issue 1, p 13-21
The GAAR’s Objectively Subjective Purpose Requirement
Authors: Albertus Marais and Dewald Pieterse
Source: Business Tax and Company Law Quarterly Volume 17 Issue 1, p 22-40
Equal Treatment of Post-Commencement Creditors in Business Rescue Proceedings: Commentary on Mashwayi Projects v Wescoal and Others
Author: Siyabonga Nyezi
Source: Business Tax and Company Law Quarterly Volume 17 Issue 1, p 41-46