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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 ...
A critical commentary and analysis of South African tax legislation affecting the different offshore investment structures that are available to residents.
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 ...
An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure.