Now showing items 11-20 of 22
The interface between capital gains tax and estate duty and the double tax implications thereof.
This study, called, “The Interface between Capital Gains Tax (CGT) and Estate Duty and the Double Tax Implications thereof” examined the interface between CGT and Estate Duty in South Africa, the double tax implications ...
The taxation of trusts in South Africa with emphasis on the capital gains tax and estate planning implications of various transactions concluded by a trust.
For years trusts have been at the fore front of speculation and scandal. As an effective tool in estate planning, trusts have allowed many to structure their estates in a way which is the most beneficial for themselves and ...
The en commandite partnership as a tax structuring tool.
The aim of this technical report is to provide a detailed and critical review of the suitability of the en commandite partnership for tax structuring both generally and specifically. The report takes cognisance of the ...
Taxing economic “bads” : the case for a carbon tax in South Africa.
Master of Law in Taxation Law. University of KwaZulu-Natal, Durban 2016.
The new Tax Administration Act ("TAA").
This dissertation examines the new Tax Administration Act (TAA), which came into effect on I October 2012 and the constitutionality of the right to just administrative action. The intention of the TAA is to simplify and ...
The challenges arising from the application of the ‘gross income definition to illegal income.’
Abstract available in PDF file.
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
Due to length and time constraints, this dissertation will briefly examine and provide an overview of how recent proposed amendments may effect the use of a Trust as a tax avoidance tool. Trusts have recently been a source ...
An analysis of the South African tax incentive for research and development and an international comparison.
The promotion of science & technology and the creation of an enabling environment for countries innovation systems has been a growing worldwide trend in developed countries, with 21 out of 30 member countries of the ...
Taxation in South Africa and the use of trusts as an effective estate planning and tax saving mechanism.
The Income Tax Act, 58 of 1962 provides for the taxation of income, capital gains as well as donations which are received by, accrued to, or in favour of natural persons, companies as well as trusts however there are also ...
A comparative analysis of the taxation of dividends between South Africa and Mauritius.
The aim of this dissertation was to determine whether there was any benefit to shareholders (corporate or individuals) in utilising offshore structures in Mauritius to minimise their ultimate dividends tax liability. Due ...