Browsing Masters Degrees (Taxation) by Title
Now showing items 1-20 of 28
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An analyis of the tax implications for an employer and employee of a deferred compensation scheme.
(1999)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 ... -
The challenges arising from the application of the ‘gross income definition to illegal income.’
(2017)Abstract available in PDF file. -
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 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 ... -
A critical analysis of the personal liability of representative taxpayers.
(2015)Abstract not available. -
A critical analysis of the retrospective introduction of tax legislation.
(2018)No abstract available. -
A critical commentary and analysis of South African tax legislation affecting the different offshore investment structures that are available to residents.
(2002)The aim of this dissertation is to provide a detailed and critical commentary on and analysis of South African tax legislation affecting the different offshore business or investment structures available to residents of ... -
A discussion of the concept of the 'place of effective management' in the context of South African law, using internationally established principles of corporate residency from the United Kingdom, Europe and Australia as guidelines to formulating this concept in South African law.
(2002)The aim of this dissertation is to carry out the following: • Discuss the concept of residency in South Africa and the evolution to the residence basis of taxation in South Africa. • Examine the Organisation for Economic ... -
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
(2016)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 ... -
The en commandite partnership as a tax structuring tool.
(1999)The aim of this technical report is to provide a detailed and critical review of the suitability of the en commandite partnership for tax structuring both generally and specifically. The report takes cognisance of the ... -
An evaluation of the approaches used to determine the taxability of income emanating from illegal pyramid schemes.
(2018)No abstract available. -
An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.
The goal of this dissertation is to offer an investigative comparison between the subjective and objective approaches that are adopted by the courts in evaluating an amount for inclusion in the gross income of a taxpayer. ... -
The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts.
(1999)The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the ... -
The interface between capital gains tax and estate duty and the double tax implications thereof.
(2014)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 new Tax Administration Act ("TAA").
(2014)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 ... -
Piercing the corporate veil of the close corporation with the Tax Administration Act.
(2015)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 ... -
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 ... -
The tax implication of prompt settlement discount offered by the seller.
(2018)No abstract available.