Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Taxation
Papers in refereed, published conference proceedings
Publication Title
Steyn TL, Stiglingh M, Liebenberg PF: 2006. A critical analysis of Section 20A: Ring-Fencing of assessed losses of certain trades. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Stiglingh M, Burger PC, de Swardt RD: 2006. The tax deductibility of share-based payments made as consideration for services rendered. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Nieuwoudt MJ, Stark K: 2006. Is the granting of an interest-free loan for tax planning purposes under threat?. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Beer J, Oberholzer R: 2006. Critical analysis of the concept of an independent contractor in South Africa. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Stiglingh M, Venter ER: 2006. The recognition of a deferred tax asset for unused STC credits in terms of International Financial Reporting Standards - Is the consensus in AC 501 correct?. In Conference of the South African Accounting Association (SAAA), SAAA, p. CD.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with IFRS income tax disclosure requirements in financial statements of companies in SA. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 620-645.
Venter ER, Stiglingh M: 2006. The probability recognition criterion in relation to the recognition of the income tax consequences of dividends and deferred tax assets for unused STC credits. In Emerging Issues in International Accounting & Business Conference 2006, Universita degli Studi di Padova, pp 978-989.
Meyer C, Stiglingh M, Venter ER: 2006. The extent of compliance with income tax presentation and disclosure requirements in the financial statements of companies in South Africa. In Global Business & Economics Anthology, Volume II, Business & Economics Society International, pp 83--95.
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