GAAR at a Crossroads – Part III: The ‘Party’ Requirement, Knowledge, and the Objective Turn GAAR at a Crossroads – Part III: The ‘Party’ Requirement, Knowledge, and the Objective Turn Maryke van Eeden2026-07-09T11:40:57+00:00July, 2026|
Cross-Border Digital Services: A critical assessment of the non-resident digital services VAT regime in South Africa Cross-Border Digital Services: A critical assessment of the non-resident digital services VAT regime in South Africa Maryke van Eeden2026-05-20T13:23:47+00:00May, 2026|
Dust off your trust or pay the price: What every trustee needs to know about the new SARS penalty regime Dust off your trust or pay the price: What every trustee needs to know about the new SARS penalty regime Maryke van Eeden2026-04-29T12:41:37+00:00April, 2026|
GAAR at a Crossroads – Part II: The ‘Tax Benefit’ Mechanism and Battling Counterfactuals GAAR at a Crossroads – Part II: The ‘Tax Benefit’ Mechanism and Battling Counterfactuals Maryke van Eeden2026-04-02T07:13:56+00:00April, 2026|
Permission at a Price: The Loop Paradox and Navigating Technical Traps of Post-Relaxation Structures Permission at a Price: The Loop Paradox and Navigating Technical Traps of Post-Relaxation Structures Maryke van Eeden2026-03-17T09:34:21+00:00March, 2026|
Tax Flash – Budget Edition 2026 Tax Flash – Budget Edition 2026 Maryke van Eeden2026-03-04T12:12:44+00:00March, 2026|
GAAR at a Crossroads – Part I: A Shift to Objectivity? GAAR at a Crossroads – Part I: A Shift to Objectivity? Maryke van Eeden2026-04-02T07:09:58+00:00February, 2026|
The Section 7C Net Tightens: An Analysis of the Draft Interpretation Note The Section 7C Net Tightens: An Analysis of the Draft Interpretation Note Maryke van Eeden2026-01-13T07:31:13+00:00January, 2026|
If the ink is dry: Court confirms that SARS is bound by terms of settlement agreements If the ink is dry: Court confirms that SARS is bound by terms of settlement agreements Maryke van Eeden2025-12-15T13:24:13+00:00December, 2025|
