Browsing Taxation by Title
Now showing items 16-22 of 22
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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.