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The application of Section 6quat of the Income Tax Act
By Alastair Morphet & Terrence Ferreiro | The Professional Accountant November 2008
Double tax relief is a term associated with cross border transactions and refers interchangeably to any of the relief methods which may exist in domestic tax law or treaty law....
Tax breaks for venture capitalists
By Alastair Morphet | The Professional Accountant September 2008/Business Law & Tax Review November 2008
About two years ago there was media coverage about SA adopting something similar to what the Canadian tax regime has, namely, a form of flow-through company....