by Pieter van der Zwan | Jul 7, 2026 | Corporate and business tax, General tax matters
Taxpayers and their advisors employ section 42 of the Income Tax Act in various types of transactions. When encountering this provision, it is important to understand its mechanics but also its broader context. In this article, I discuss the some of the background to...
by Pieter van der Zwan | Nov 22, 2020 | Amendments
The National Treasury recently published a number of bills that contain the amendments to the tax laws for the 2020 legislative cycle. This article reviews a selection of amendments that are likely to be of broad relevance to taxpayers and advisors. It is not intended...
