All Stories

  1. The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?
  2. Tax research methodology for untested legislation: An exemplar for the tax scholar
  3. Progressive tax: a proposal for customer loyalty programmes
  4. The International Tax Environment and Simplification of South African Tax Legislation: A Double-Edged Sword
  5. Avoiding tax in South Africa’s retail industry via customer loyalty programs
  6. Customer Loyalty Programmes: The Loss To The Fiscus In South Africa