But as I reflect on the journey leading to this publication, I understand that the edition of the PSLR had an engine that ran on hope; faith; dedication; perseverance; commitment and hard work. Our predecessors had a vision to create a boldly outlined legacy for the PSLR, they spearheaded the setting up of a system that would last the lifespan of the PSLR.
Today, some 13 years after the first edition of the PSLR, South Africa, the continent and the world at large are on the cusp of a new era — socially, economically and politically. Customarily, it is easy to be a captain of a ship in calm seas, but unlike most of my predecessors, I have had to be the captain of a ship through the heftiest of storms.
In the wake of the 4IR and this new age of technology, sailing this ship to success was still a heavy task to complete. It is therefore with great honour to have been able to successfully complete the task for which we, the 14th cohort of the Editorial Board, were called for. We have upheld the esteemed reputations that have been left by our predecessors.
Fittingly, I wish to applaud my team for their inspiring commitment, outstanding contribution and service in maintaining the elevated standard of the PSLR. For indeed it is a publication, par excellence. We have established and strengthened relations with other Law Faculties in the country, and even beyond.
We have adopted internal regulations that outline the principles that govern the Editorial Board. I am truly proud of the work that the authors have put into their articles and I would like to thank them for their submissions and tireless efforts to produce quality articles. More-so, I am proud of the Editorial Board for being able to work under immense pressure. This edition would have not been possible without the dedication and hard work of this dream team.
It has been a great pleasure and a privilege to have worked with you on this annual edition. To the reviewers, your adjudication lays the foundation for each edition, year-in-yearout. Your support and contribution to the PSLR remains invaluable. By focusing on the most important tax provisions, tax students may be better prepared to tackle other complex statutory provisions in more advanced tax classes or in the course of their professional lives.
The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe.
Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January , this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field.
The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national tax procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU 2.
The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 4. Soft Law on Harmful Tax Competition 5. Procedural matters and the extent of judicial protection The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation. Various amendments have been made by the Taxation Laws Amendment Act, Act 5 of , mostly related to the introduction of Capital Gains Tax, including the addition of Schedule 8 to the Act.
This deals with Exemption from Income Tax in terms of Section 10 1 e. The Minister of Finance has increased the amount of tax in section 83A 1 a from R30 to R as published in Gazette and dated 17 November Various amendments have been made by the Taxation Laws Amendment Act, , as published in Gazette and dated 19 July Notice , regarding Notice to Furnish Returns for the Year of Assessment, has been added, as published in Gazette and dated 12 May The Fixing of Rate per Kilometre i.
The percentage amounts in the definition of 'prescribed rate' and of 'official rate of interest' have been amended by Notice No. Proclamation No. Tel: Fax: Email: actsonline guarantee.
As leaders in their respective fields, Phillip's clients provide insights and specialist knowledge across a range of disciplines, the combination of which makes Notes on South African Income Tax the only publication with descriptive, intuitive, insightful and clear explanations and application of the law.
Imagine you could read a specialist book, which had the knowledge of an entire industry's top thinkers distilled by the leader in its field. Notes on South African Income Tax is this publication. Tax Workbook Author : L. Mitchell,Margaret J.
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