Browsing Masters Degrees (Accounting) by Subject "Taxation--Law and legislation--South Africa."
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An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure. (2002)The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure.
(2010)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 ...