Now showing items 1-10 of 13
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 ...
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 ...
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 ...