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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ?service and client? climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that...
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David Costa,Lilla Stack
AbstractThis article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking...
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