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    The common law conduit pipe principle: should we retain this principle in our South African law? 

    Zwezwe, Mlungisi. (2018)
    More than a decade has passed since the ‘common law conduit pipe principle’ was introduced into our South African law of taxation. Following this introduction in 1938, a trust has in some situations operated as a retainer ...
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    A critical analysis of the retrospective introduction of tax legislation. 

    Campbell, David Lawrence. (2018)
    No abstract available.
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    The tax implication of prompt settlement discount offered by the seller. 

    Vilakazi, Nicholas Vusumuzi. (2018)
    No abstract available.
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    A critical analysis of the law that governs the taxation of public benefit organisations (PBOs): a case study of South Africa and Zimbabwe. 

    Rice, Johannes. (2018)
    No abstract available.
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    An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes. 

    Madiba, Mantwa. (2018)
    No abstract available.
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    What South African can learn from Mauritius in order to be the preferred country for multinational companies to establish of headquarter company in African. 

    Masina, Ayanda Success. (2018)
    No abstract available.
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    An analysis of the South African tax incentive for research and development and an international comparison. 

    Price, Shane Terrence. (2010)
    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 ...
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    A comparative analysis of the taxation of dividends between South Africa and Mauritius. 

    Robb, Daniel Peter Derek. (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 ...
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    The challenges arising from the application of the ‘gross income definition to illegal income.’ 

    Maboko, Kulani. (2017)
    Abstract available in PDF file.
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    A critical analysis of the personal liability of representative taxpayers. 

    Francis, Natasha. (2015)
    Abstract not available.
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    AuthorAnanth, Orushka. (1)Campbell, David Lawrence. (1)Francis, Natasha. (1)Glazer, Suellen Ramona. (1)Harriparsad, Rajeev. (1)Hussain, Mohamed Raees. (1)Idris, Nuhu Musa. (1)Maboko, Kulani. (1)Madiba, Mantwa. (1)Masina, Ayanda Success. (1)... View MoreSubjectTaxpayer. (3)Theses--Taxation law. (3)Capital gains tax. (2)Estate planning. (2)Gross income. (2)Income tax. (2)Tax administration and procedure. (2)Tax avoidance. (2)Taxation -- South Africa. (2)Theses -- Taxation. (2)... View MoreDate Issued2018 (7)2015 (5)2014 (3)2016 (2)2010 (1)2017 (1)Has File(s)true (19)

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