RN
Rudie Nel

Publications (11)

Statutory complexity of provisions in the South African Income Tax Act relating to dividends and interest
Article scientifique · 2026
An exploratory study of the tax rate reconciliation disclosures of JSE listed companies
Article scientifique · 2025
The relationship between investor tax preferences and the payout methods of JSE listed companies
Article scientifique · 2022
The association between ownership concentration and payout behaviour: Evidence from South Africa
Article scientifique · 2021
The trend and composition of payout methods over a period of tax reform: Evidence from JSE-listed companies
Article scientifique · 2021
Donations in kind: An investigation of the value for purposes of section 18A of the Income Tax Act
Article scientifique · 2019
Dividend cession – Investigating the South African tax implications
Article scientifique · 2019
Debt reduction: Indicative factors in classification as a donation for income tax purposes
Article scientifique · 2017
Cloud computing activities: South African normal tax source determination
Article scientifique · 2017
Cloud computing activities: Guidelines on the South African income tax classification
Article scientifique · 2017
Dividend cession and dividend distribution: The South African VAT implications
Article scientifique · 2017

Domaines principaux

Sciences économiques et de gestion6 Sciences juridiques et politiques3 Sciences mathématiques et statistiques2 Informatique et sciences numériques2

Statistiques

Consultations21
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