Articles by Albertus Marais

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The Taxpayer – April 2020: The Burden of Proof and the GAAR

Business Tax & Company Law Quarterly – December 2018:  Redemption vs Repurchase of Shares: Further Observations

Cahiers de droit fiscal international – Vol. 103A 2018:  Anti-avoidance measures of general nature and scope – GAAR and other rules

De Rebus – December 2015:  Running through the maze of tax – consequences for corporate restructuring

The Taxpayer –  June/July 2015:  The purpose of advance rulings

Income Tax in SA: The First 100 Years (2014):  Chapter on “Mr CJ Ingram K.C., The Academic Pioneer”

Bulletin for International Taxation – November 2014:  The Risk for Tax Treaty Override in Africa

The Taxpayer – March 2014: Retroactive amendments: value shifting and residence of companies

Tax Planning Corporate and Personal – Vol 27 No. 1: R0 x 0% = R0

The Taxpayer – January 2013:The (In)Equity of Labat

The Taxpayer – August 2012: Do Shares go to Heaven?