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Now showing items 1-10 of 19
The common law conduit pipe principle: should we retain this principle in our South African law?
(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 ...
A critical analysis of the retrospective introduction of tax legislation.
(2018)
No abstract available.
The tax implication of prompt settlement discount offered by the seller.
(2018)
No abstract available.
An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes.
(2018)
No abstract available.
An analysis of the South African tax incentive for research and development and an international comparison.
(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 ...
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 ...
The challenges arising from the application of the ‘gross income definition to illegal income.’
(2017)
Abstract available in PDF file.
A critical analysis of the personal liability of representative taxpayers.
(2015)
Abstract not available.