Taxation
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An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.
The goal of this dissertation is to offer an investigative comparison between the subjective and objective approaches that are adopted by the courts in evaluating an amount for inclusion in the gross income of a taxpayer. ... -
Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
(2018)Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ... -
A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.
(2015)In exercising income tax jurisdiction, the state can choose to have a link with the personality of the income earner who resides within its territory whether or not the income was derived from a source within its territory ... -
Taxing economic “bads” : the case for a carbon tax in South Africa.
(2016)Master of Law in Taxation Law. University of KwaZulu-Natal, Durban 2016. -
The challenges arising from the application of the ‘gross income definition to illegal income.’
(2017)Abstract available in PDF file. -
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
(2016)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 ... -
A critical analysis of the personal liability of representative taxpayers.
(2015)Abstract not available. -
A comparative analysis of the taxation of dividends between South Africa and Mauritius.
(2015)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 ... -
Taxation in South Africa and the use of trusts as an effective estate planning and tax saving mechanism.
(2015)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 ... -
Piercing the corporate veil of the close corporation with the Tax Administration Act.
(2015)The topic of piercing the corporate veil has long been a debated phenomenon globally. In the United Kingdom, the landmark case of Salomon v Salomon and Co Ltd1 provided much needed clarity in the application and acknowledgment ... -
The new Tax Administration Act ("TAA").
(2014)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 taxation of trusts in South Africa with emphasis on the capital gains tax and estate planning implications of various transactions concluded by a trust.
(2014)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 interface between capital gains tax and estate duty and the double tax implications thereof.
(2014)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 ... -
A discussion of the concept of the 'place of effective management' in the context of South African law, using internationally established principles of corporate residency from the United Kingdom, Europe and Australia as guidelines to formulating this concept in South African law.
(2002)The aim of this dissertation is to carry out the following: • Discuss the concept of residency in South Africa and the evolution to the residence basis of taxation in South Africa. • Examine the Organisation for Economic ... -
The taxation of e-commerce : an examination of the impact and challenges posed by electronic commerce on the existing tax regime.
(2003)Rapid advancements in communications technology and the development of the Internet into a global 'network of networks' are said to be drivers of the 'new economy'. The access to these networks have stimulated the emergence ... -
An analyis of the tax implications for an employer and employee of a deferred compensation scheme.
(1999)No abstract available. -
Taxation implications arising from South African residents investing abroad.
(2009)South African investors who have invested or plan to invest their funds offshore have to comply with various legislations, more particularly, the Income Tax Act and the Exchange Control Act. The change-over process from a ... -
The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts.
(1999)The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the ... -
A critical commentary and analysis of South African tax legislation affecting the different offshore investment structures that are available to residents.
(2002)The aim of this dissertation is to provide a detailed and critical commentary on and analysis of South African tax legislation affecting the different offshore business or investment structures available to residents of ...
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