Now showing items 1-5 of 5
A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.
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 ...
A critical analysis of the personal liability of representative taxpayers.
Abstract not available.
Piercing the corporate veil of the close corporation with the Tax Administration Act.
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 ...
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 ...