About this publication
Published quarterly, this journal is already at Volume 14 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.
Consolidated Index (up to & including Vol 14 Issue 2)
VOLUMES AND ISSUES
Volume / Issue
Volume 14 Issue 1
The Misuse and Abuse of Section 80J of the Income Tax Act: Time to get back to the basics
Author: Ed Liptak
Source: Business Tax and Company Law Quarterly Volume 14 Issue 1, p 1-12
Outsourcing and the Foreign Business Establishment Rule for CFC Purposes: Why The SCA Got it Wrong in CSARS v Coronation Investment Management SA (Pty) Ltd
Authors: Wally Horak and James Mckinnell
Source: Business Tax and Company Law Quarterly Volume 14 Issue 1, p 13-23
The Modified Section 23M: Interest deduction limitations
Author: Michael Rudnicki
Source: Business Tax and Company Law Quarterly Volume 14 Issue 1, p 24-31