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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?