This quarterly journal provides invaluable, practical and highly accessible opinions on relevant issues pertaining to tax in the business environment and to company law, particularly as it impacts the conduct of business in SA. The journal is edited by three of South Africa’s leading tax and corporate consultants. A consolidated index of all issues of the BTCLQ is now available, adding significant value, at no additional cost, to a subscription to this premier tax journal. The BTCLQ is a subscription-based journal, published quarterly. Annual subscriptions are payable in advance and automatically renewed unless cancelled in writing.

For the complete collection of Juta’s journals, please visit: https://www.jutajournals.co.za/ or access the catalogue of journals directly at: https://www.jutajournals.co.za/journals-catalogue/

Current Issue: Volume 14

Issue 1 – March 2023

• The misuse and abuse of section 80J of the Income Tax Act: time to get back to the basics
• Outsourcing and the foreign business establishment rule for CFC purposes: why the SCA got it wrong in CSARS v Coronation Investment Management SA (Pty) Ltd
• The modified section 23M: interest deduction limitations
  
  

Issue 2 – June 2023

• How foreign is your business establishment?
• Can directors in a private company have weighted voting rights at Board meetings?
• Unlocking the beneficial interest and beneficial ownership quagmire