Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances in big data and artificial…
Posts tagged as “tax avoidance”
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many…
Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment…
Landmark judgment in Supreme Court of Appeal upholds deferred delivery share scheme Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014)Share option scheme – s 8A(1)(a) of the Income Tax Act 58 of 1962…