Contents: Southern African Business Review 2015 Volume 19 Special edition: Tax Stories
Introduction
Research articles
- The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?
J. Arendse, K. Stark & C. Renaud
- Ochbert v CIR: No "benefit" to the benefactor
K. Coetzee, P. van der Zwan, D. Schutte, H. van Dyk & E.M. Stack
- Pyott case: A lasting deposit for our tax heritage
A.C. Engelbrecht, G.K. Goldswain & A. Heyns
- The Port Elizabeth Electric Tramway case: Is the meaning ascribed to the phrase "in the production of the income" by Watermeyer AJP in the Port Elizabeth Electric Tramway case still religiously followed today?
G.K. Goldswain & O. Swart
- The Lategan case: The accrual principle - then and now
L. van Zyl
- MP Finance Group CC (In Liquidation) v C:SARS: Adding to the financial hardship of victims of illegal transactions
J.M.P. Venter, W.R. Uys & M.C. van Dyk
- CIR v Niko: A question of economic reality
E.M. Stack, M. Stiglingh & A. Koekemoer
- Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd: A practical problem of source
E.M. Stack, D. Grenville, R. Poole, H. Harnett & E. Horn
- Crossing the Rubicon: Is the use of a realisation company still a viable tax planning tool?
W.R. Uys, K.L de Hart, J.S. Wilcocks & J.M.P Venter
