index of tax articles

• foreigners investing in south africa: branch vs. subsidiary
  
• capital gains tax relief for emigrants and expatriates
  
• section 12M: lump sum payments in respect of post-retirement medical aid obligations
  
• sweat equity – tax considerations
  
• the remission of section 89quat interest: an interesting development
  
• remission of interest on late vat payments: further challenges
  
• what's new?