Publisher's Synopsis
This volume of essays deals with revenue law, and includes contributions from tax authorities. The subjects include: tax, law reform in Botswana; the interpretation of fiscal legislation; the deductibility of losses resulting from irrecoverable loans; the description of assets qualifying for certain income tax allowances; the lease premium concept in South African tax law; section 311 of the Companies Act, preserving the assessed loss; has the contra fiscum rule vanished?; the tax treatment of promissory notes and other financial arrangements; the constitutional review of taxation; aims of the agricultural land tax; and the taxation of charitable institutions and trusts.
