n Without Prejudice - Less semantics and more common business sense : tax
|Article Title||Less semantics and more common business sense : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 PricewaterhouseCoopers and 2 PricewaterhouseCoopers|
|Publication Date||Jun 2012|
|Pages||8 - 9|
It is striking how intensely legalistic the South African income tax system is in its key concepts, that is to say, how the system makes crucial tax issues turn on whether rights and obligations - in the strict and technical legal sense - have come into existence, and at what precise juncture this occurred.
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