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The tax effects on South African taxpayers involved in foreign exchange transactions.
A South African taxpayer’s taxable income must be determined in rands. Several provisions of the Income Tax Act (the Act) relate to foreign currency transactions and the interaction of these provisions is complicated. A ...
The South African tax implications of Black Economic Empowerment transactions [electronic resource]
The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ...
The international capital asset pricing model : empirical evidence for South Africa.
An integral component of all corporations‘ financial operations is the determination of the cost of equity of the firm. This input is required in many financial decision making processes, and the correct estimation of this ...