This book chapter is part of an analysis of European Community (EC) law as it may apply to taxpayers who are resident or nationals of countries that are not EC members (third states), specifically in the field of tax law. The chapter addresses the relation between South African and EC tax law....

"Since its emergence in early 2020, the COVID-19 crisis has affected every part of the world. Well beyond its health effects, the pandemic has wrought major changes in people's everyday lives as they confront restrictions imposed by physical distancing and consequences such as loss of work,...

Tax incentives favouring homeownership are widely used in developed economies. Homeownership is often thought to bring a number of positive contributions, from the promotion of households' saving to enhanced community engagement. However, housing tax incentives are also considered as a major...