“... principles and practice played a very limited role in the interpretation of the income tax legislation...”
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“... with the basic principles of an efficient and effective tax system. Firstly, the principles of an efficient...”
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“... of the Brummeria-case; ii. consideration of certain basic principles regarding „rights‟ (real rights, corporeal...”
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“... principles to selected interest-free loans (encountered most often in practice) is considered, drawing...”
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“... the tax aspects of derivatives, the general principles of South African income tax law have to be applied...”
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“... and accruals from hedge funds should be based on the principles established by case law to give guidance...”
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“... for income tax purposes needs to be assessed with reference to the general principles laid down by the South...”
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“... with the interpretation of other legislation. This study first examines the principles applicable in the interpretation...”
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“...: • The attributes of a debenture from an economic and legal perspective. The factors that determine the value...”
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“... of the “clean-break” principle. Some of the technical issues with regard to a payment of an award made to a non...”
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“... is based on the principle that a franchisee obtains the franchise of an existing, often prosperous...”
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