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You searched for subject:( Residence based taxation). Showing records 1 – 30 of 26908 total matches.

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University of KwaZulu-Natal

1. Idris, Nuhu Musa. A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.

Degree: 2015, University of KwaZulu-Natal

 In exercising income tax jurisdiction, the state can choose to have a link with the personality of the income earner who resides within its territory… (more)

Subjects/Keywords: Income Tax Jurisdiction - South Africa.; Income Tax Jurisdiction - Nigeria.; Residence-Based Taxation - South Africa.; Residence-Based Taxation - Nigeria.; Income Tax Jurisdiction - Bilateral Treaties - South Africa - Nigeria.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Idris, N. M. (2015). A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Idris, Nuhu Musa. “A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.” 2015. Thesis, University of KwaZulu-Natal. Accessed January 20, 2020. http://hdl.handle.net/10413/15202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Idris, Nuhu Musa. “A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system.” 2015. Web. 20 Jan 2020.

Vancouver:

Idris NM. A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/10413/15202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Idris NM. A comparative analysis of residence issues in income tax and a case study of Nigerian and South African legal system. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/15202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


North-West University

2. Verwey, Phillip Martin. The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey .

Degree: 2007, North-West University

Subjects/Keywords: Taxation; Electronic commerce taxation; Source-based income taxation; Residence-based income taxation; Permanent establishment; Place of effective management

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APA (6th Edition):

Verwey, P. M. (2007). The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/2125

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Verwey, Phillip Martin. “The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey .” 2007. Thesis, North-West University. Accessed January 20, 2020. http://hdl.handle.net/10394/2125.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Verwey, Phillip Martin. “The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey .” 2007. Web. 20 Jan 2020.

Vancouver:

Verwey PM. The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey . [Internet] [Thesis]. North-West University; 2007. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/10394/2125.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Verwey PM. The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey . [Thesis]. North-West University; 2007. Available from: http://hdl.handle.net/10394/2125

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Oxford

3. Loomer, Geoffrey T. Reformulating corporate residence : a coherent response to international tax avoidance.

Degree: PhD, 2011, University of Oxford

 This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is… (more)

Subjects/Keywords: 336.24216; Law; Taxation; International taxation; Economics; International business; companies; corporations; multinational enterprises; residence; resident; tax avoidance; tax planning

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APA (6th Edition):

Loomer, G. T. (2011). Reformulating corporate residence : a coherent response to international tax avoidance. (Doctoral Dissertation). University of Oxford. Retrieved from http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433

Chicago Manual of Style (16th Edition):

Loomer, Geoffrey T. “Reformulating corporate residence : a coherent response to international tax avoidance.” 2011. Doctoral Dissertation, University of Oxford. Accessed January 20, 2020. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433.

MLA Handbook (7th Edition):

Loomer, Geoffrey T. “Reformulating corporate residence : a coherent response to international tax avoidance.” 2011. Web. 20 Jan 2020.

Vancouver:

Loomer GT. Reformulating corporate residence : a coherent response to international tax avoidance. [Internet] [Doctoral dissertation]. University of Oxford; 2011. [cited 2020 Jan 20]. Available from: http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433.

Council of Science Editors:

Loomer GT. Reformulating corporate residence : a coherent response to international tax avoidance. [Doctoral Dissertation]. University of Oxford; 2011. Available from: http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662 ; https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568433


University of Pretoria

4. Mosupye, S. (Sedumedi). Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa.

Degree: Taxation, 2014, University of Pretoria

 The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa… (more)

Subjects/Keywords: Residence-based tax system; Source-based tax system; Inbound expatriates; Income tax; UCTD

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APA (6th Edition):

Mosupye, S. (. (2014). Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/41218

Chicago Manual of Style (16th Edition):

Mosupye, S (Sedumedi). “Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa.” 2014. Masters Thesis, University of Pretoria. Accessed January 20, 2020. http://hdl.handle.net/2263/41218.

MLA Handbook (7th Edition):

Mosupye, S (Sedumedi). “Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa.” 2014. Web. 20 Jan 2020.

Vancouver:

Mosupye S(. Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa. [Internet] [Masters thesis]. University of Pretoria; 2014. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/2263/41218.

Council of Science Editors:

Mosupye S(. Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa. [Masters Thesis]. University of Pretoria; 2014. Available from: http://hdl.handle.net/2263/41218


Queensland University of Technology

5. Huddy, Avril. A contemporary model for dance artists in residence in secondary schools.

Degree: 2016, Queensland University of Technology

 This practice-based research inquiry investigated Artist in Residence projects being delivered in Australian Secondary Schools. Through an analysis of Artist in Residence programs and models… (more)

Subjects/Keywords: Artist in Residence; Dance; practice-based research; dance project facilitation; models of practice for artists in residence

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APA (6th Edition):

Huddy, A. (2016). A contemporary model for dance artists in residence in secondary schools. (Thesis). Queensland University of Technology. Retrieved from https://eprints.qut.edu.au/102338/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Huddy, Avril. “A contemporary model for dance artists in residence in secondary schools.” 2016. Thesis, Queensland University of Technology. Accessed January 20, 2020. https://eprints.qut.edu.au/102338/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Huddy, Avril. “A contemporary model for dance artists in residence in secondary schools.” 2016. Web. 20 Jan 2020.

Vancouver:

Huddy A. A contemporary model for dance artists in residence in secondary schools. [Internet] [Thesis]. Queensland University of Technology; 2016. [cited 2020 Jan 20]. Available from: https://eprints.qut.edu.au/102338/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Huddy A. A contemporary model for dance artists in residence in secondary schools. [Thesis]. Queensland University of Technology; 2016. Available from: https://eprints.qut.edu.au/102338/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of KwaZulu-Natal

6. Myende, Thembeka Makhosazana. Female student's understanding of intimate partner violence at UKZN residences.

Degree: 2017, University of KwaZulu-Natal

 Intimate partner violence (IPV), under the gender-based violence umbrella, is a tragedy in university residences, with young women bearing scars the most. The underlying issue… (more)

Subjects/Keywords: Theses - Education.; Intimate partner violence.; Gender based violence.; Female University Students.; University Residence.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Myende, T. M. (2017). Female student's understanding of intimate partner violence at UKZN residences. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15555

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Myende, Thembeka Makhosazana. “Female student's understanding of intimate partner violence at UKZN residences.” 2017. Thesis, University of KwaZulu-Natal. Accessed January 20, 2020. http://hdl.handle.net/10413/15555.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Myende, Thembeka Makhosazana. “Female student's understanding of intimate partner violence at UKZN residences.” 2017. Web. 20 Jan 2020.

Vancouver:

Myende TM. Female student's understanding of intimate partner violence at UKZN residences. [Internet] [Thesis]. University of KwaZulu-Natal; 2017. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/10413/15555.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Myende TM. Female student's understanding of intimate partner violence at UKZN residences. [Thesis]. University of KwaZulu-Natal; 2017. Available from: http://hdl.handle.net/10413/15555

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Texas A&M University

7. Cook, Kirsten Abram. Three essays on taxation.

Degree: 2009, Texas A&M University

 This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax… (more)

Subjects/Keywords: Taxation

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APA (6th Edition):

Cook, K. A. (2009). Three essays on taxation. (Thesis). Texas A&M University. Retrieved from http://hdl.handle.net/1969.1/ETD-TAMU-1396

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Cook, Kirsten Abram. “Three essays on taxation.” 2009. Thesis, Texas A&M University. Accessed January 20, 2020. http://hdl.handle.net/1969.1/ETD-TAMU-1396.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Cook, Kirsten Abram. “Three essays on taxation.” 2009. Web. 20 Jan 2020.

Vancouver:

Cook KA. Three essays on taxation. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1396.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cook KA. Three essays on taxation. [Thesis]. Texas A&M University; 2009. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1396

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

8. Swartz, Rikotoka Punaje. Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries.

Degree: MCom, Finance and Tax, 2018, University of Cape Town

 Namibia is a country rich in natural resources and heavily dependent on foreign investment to effectively make use of those resources. It has a national… (more)

Subjects/Keywords: Taxation

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APA (6th Edition):

Swartz, R. P. (2018). Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29529

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Swartz, Rikotoka Punaje. “Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries.” 2018. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/29529.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Swartz, Rikotoka Punaje. “Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries.” 2018. Web. 20 Jan 2020.

Vancouver:

Swartz RP. Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/29529.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Swartz RP. Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29529

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

9. Schutters, Clint Charles. Value-added tax:Analysis of the supply of cross border electronic services.

Degree: MCom, Accounting & Accountability in Africa, 2018, University of Cape Town

 Developments in technology have created a global market place for consumers. Consumers have the option of purchasing goods in a physical store or an online… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Schutters, C. C. (2018). Value-added tax:Analysis of the supply of cross border electronic services. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29826

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/29826.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Web. 20 Jan 2020.

Vancouver:

Schutters CC. Value-added tax:Analysis of the supply of cross border electronic services. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/29826.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Schutters CC. Value-added tax:Analysis of the supply of cross border electronic services. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29826

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Stellenbosch University

10. Strauss, Carien. An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended.

Degree: MAcc, Accountancy, 2011, Stellenbosch University

 ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as amended. The aim of the section was… (more)

Subjects/Keywords: Taxation

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APA (6th Edition):

Strauss, C. (2011). An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended. (Masters Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/17808

Chicago Manual of Style (16th Edition):

Strauss, Carien. “An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended.” 2011. Masters Thesis, Stellenbosch University. Accessed January 20, 2020. http://hdl.handle.net/10019.1/17808.

MLA Handbook (7th Edition):

Strauss, Carien. “An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended.” 2011. Web. 20 Jan 2020.

Vancouver:

Strauss C. An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended. [Internet] [Masters thesis]. Stellenbosch University; 2011. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/10019.1/17808.

Council of Science Editors:

Strauss C. An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended. [Masters Thesis]. Stellenbosch University; 2011. Available from: http://hdl.handle.net/10019.1/17808


Stellenbosch University

11. Bovijn, Silke. Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer.

Degree: MComm, Accountancy, 2011, Stellenbosch University

 ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Bovijn, S. (2011). Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer. (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/17961

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Bovijn, Silke. “Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer.” 2011. Thesis, Stellenbosch University. Accessed January 20, 2020. http://hdl.handle.net/10019.1/17961.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Bovijn, Silke. “Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer.” 2011. Web. 20 Jan 2020.

Vancouver:

Bovijn S. Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer. [Internet] [Thesis]. Stellenbosch University; 2011. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/10019.1/17961.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bovijn S. Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer. [Thesis]. Stellenbosch University; 2011. Available from: http://hdl.handle.net/10019.1/17961

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

12. Ungerer, Maryke. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.

Degree: Image, Commercial Law, 2013, University of Cape Town

 In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ungerer, M. (2013). Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11729

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ungerer, Maryke. “Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.” 2013. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/11729.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ungerer, Maryke. “Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.” 2013. Web. 20 Jan 2020.

Vancouver:

Ungerer M. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/11729.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ungerer M. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. [Thesis]. University of Cape Town; 2013. Available from: http://hdl.handle.net/11427/11729

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

13. Strandvik, Ulrik Bernhard. Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?.

Degree: Image, Commercial Law, 2011, University of Cape Town

 This thesis tests the sufficiency of the definition of permanent establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Strandvik, U. B. (2011). Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11806

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Strandvik, Ulrik Bernhard. “Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?.” 2011. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/11806.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Strandvik, Ulrik Bernhard. “Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?.” 2011. Web. 20 Jan 2020.

Vancouver:

Strandvik UB. Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/11806.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Strandvik UB. Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/11806

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

14. Saggers, Graeme Donald. A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones.

Degree: Image, Finance and Tax, 2015, University of Cape Town

 Special Economic Zones ("SEZs") have proved an effective tool to encourage and incentivise foreign direct investment in developing countries over the past 50 years. South… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Saggers, G. D. (2015). A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/16869

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Saggers, Graeme Donald. “A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones.” 2015. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/16869.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Saggers, Graeme Donald. “A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones.” 2015. Web. 20 Jan 2020.

Vancouver:

Saggers GD. A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones. [Internet] [Thesis]. University of Cape Town; 2015. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/16869.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Saggers GD. A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones. [Thesis]. University of Cape Town; 2015. Available from: http://hdl.handle.net/11427/16869

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

15. Van der Mescht, Elizabeth. Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts.

Degree: Image, Commercial Law, 2012, University of Cape Town

The aim of this dissertation is to provide an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts. Advisors/Committee Members: Roeleveld, Jennifer (advisor).

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Van der Mescht, E. (2012). Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/12202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Van der Mescht, Elizabeth. “Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts.” 2012. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/12202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Van der Mescht, Elizabeth. “Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts.” 2012. Web. 20 Jan 2020.

Vancouver:

Van der Mescht E. Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/12202.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Van der Mescht E. Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/12202

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

16. Rossouw, Dewald Pierre. The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court).

Degree: Image, Commercial Law, 2010, University of Cape Town

 The selling of a business as a going concern can have various tax consequences for both the seller and the purchaser. This is so whether… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Rossouw, D. P. (2010). The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court). (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11805

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Rossouw, Dewald Pierre. “The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court).” 2010. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/11805.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Rossouw, Dewald Pierre. “The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court).” 2010. Web. 20 Jan 2020.

Vancouver:

Rossouw DP. The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court). [Internet] [Thesis]. University of Cape Town; 2010. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/11805.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rossouw DP. The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court). [Thesis]. University of Cape Town; 2010. Available from: http://hdl.handle.net/11427/11805

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

17. Basson, Christiaan Pieter. The implications of wealth transfer taxation in the absence of estate duty.

Degree: Image, Finance and Tax, 2015, University of Cape Town

 National treasury is currently considering the abolishment of estate duty in South Africa. Tax experts have long been calling for the repeal of estate duty… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Basson, C. P. (2015). The implications of wealth transfer taxation in the absence of estate duty. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/15498

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Basson, Christiaan Pieter. “The implications of wealth transfer taxation in the absence of estate duty.” 2015. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/15498.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Basson, Christiaan Pieter. “The implications of wealth transfer taxation in the absence of estate duty.” 2015. Web. 20 Jan 2020.

Vancouver:

Basson CP. The implications of wealth transfer taxation in the absence of estate duty. [Internet] [Thesis]. University of Cape Town; 2015. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/15498.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Basson CP. The implications of wealth transfer taxation in the absence of estate duty. [Thesis]. University of Cape Town; 2015. Available from: http://hdl.handle.net/11427/15498

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

18. Mausling, Hermana. The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim.

Degree: Image, Finance and Tax, 2016, University of Cape Town

 In South Africa, oil and gas companies are subject to the ordinary tax rules within the Income Tax Act 58 of 1962 ("the Act"), but… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Mausling, H. (2016). The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/21749

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Mausling, Hermana. “The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim.” 2016. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/21749.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Mausling, Hermana. “The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim.” 2016. Web. 20 Jan 2020.

Vancouver:

Mausling H. The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/21749.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Mausling H. The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim. [Thesis]. University of Cape Town; 2016. Available from: http://hdl.handle.net/11427/21749

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

19. Marais, Albertus Johannes. Simulation discussed : tax avoidance in the common law.

Degree: Image, Commercial Law, 2012, University of Cape Town

 The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts,… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Marais, A. J. (2012). Simulation discussed : tax avoidance in the common law. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10897

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Marais, Albertus Johannes. “Simulation discussed : tax avoidance in the common law.” 2012. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/10897.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Marais, Albertus Johannes. “Simulation discussed : tax avoidance in the common law.” 2012. Web. 20 Jan 2020.

Vancouver:

Marais AJ. Simulation discussed : tax avoidance in the common law. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/10897.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Marais AJ. Simulation discussed : tax avoidance in the common law. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/10897

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

20. Augustin, Natalie. Factors to be considered when establishing the place of effective management in a digital economy.

Degree: Image, Finance and Tax, 2016, University of Cape Town

 South Africa applies a residence-based tax system and accordingly a legal person or company is regarded as tax resident in South Africa if it is… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Augustin, N. (2016). Factors to be considered when establishing the place of effective management in a digital economy. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/21750

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Augustin, Natalie. “Factors to be considered when establishing the place of effective management in a digital economy.” 2016. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/21750.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Augustin, Natalie. “Factors to be considered when establishing the place of effective management in a digital economy.” 2016. Web. 20 Jan 2020.

Vancouver:

Augustin N. Factors to be considered when establishing the place of effective management in a digital economy. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/21750.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Augustin N. Factors to be considered when establishing the place of effective management in a digital economy. [Thesis]. University of Cape Town; 2016. Available from: http://hdl.handle.net/11427/21750

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

21. Nkumanda, Nomhle Carol. The intended or unintended income tax consequences arising from losses on loans : a case study analysis.

Degree: Image, Commercial Law, 2011, University of Cape Town

This research will introduce the concept of debt forgiveness and highlight vanous definitions and legal concepts such as prescription, compromise, and other forms of debt relinquishments. Advisors/Committee Members: Roeleveld, Jennifer (advisor).

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Nkumanda, N. C. (2011). The intended or unintended income tax consequences arising from losses on loans : a case study analysis. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/13045

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Nkumanda, Nomhle Carol. “The intended or unintended income tax consequences arising from losses on loans : a case study analysis.” 2011. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/13045.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Nkumanda, Nomhle Carol. “The intended or unintended income tax consequences arising from losses on loans : a case study analysis.” 2011. Web. 20 Jan 2020.

Vancouver:

Nkumanda NC. The intended or unintended income tax consequences arising from losses on loans : a case study analysis. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/13045.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Nkumanda NC. The intended or unintended income tax consequences arising from losses on loans : a case study analysis. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/13045

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

22. Flynn, Byron. Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy.

Degree: Image, Finance and Tax, 2016, University of Cape Town

 In recent decades, the rise of the digital economy has drastically changed the way the world does business. Business can now be conducted without regard… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Flynn, B. (2016). Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/21746

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Flynn, Byron. “Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy.” 2016. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/21746.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Flynn, Byron. “Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy.” 2016. Web. 20 Jan 2020.

Vancouver:

Flynn B. Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/21746.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Flynn B. Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy. [Thesis]. University of Cape Town; 2016. Available from: http://hdl.handle.net/11427/21746

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

23. Browne, Richard Arthur. Taxation as a real incentive for land conservation.

Degree: Image, Finance and Tax, 2011, University of Cape Town

 The objective of the dissertation is to investigate the opportunity to apply taxation incentives to promote land conservation in South Africa. This dissertation was conducted… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Browne, R. A. (2011). Taxation as a real incentive for land conservation. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10269

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Browne, Richard Arthur. “Taxation as a real incentive for land conservation.” 2011. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/10269.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Browne, Richard Arthur. “Taxation as a real incentive for land conservation.” 2011. Web. 20 Jan 2020.

Vancouver:

Browne RA. Taxation as a real incentive for land conservation. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/10269.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Browne RA. Taxation as a real incentive for land conservation. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/10269

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

24. Buckley, Ryan. Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network.

Degree: Image, Finance and Tax, 2012, University of Cape Town

 The word "royalty" is used in South Africa's Income Tax Act No. 58 of 1962 ("TA") at various points. Although there is a general understanding… (more)

Subjects/Keywords: Taxation

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APA (6th Edition):

Buckley, R. (2012). Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10270

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Buckley, Ryan. “Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network.” 2012. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/10270.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Buckley, Ryan. “Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network.” 2012. Web. 20 Jan 2020.

Vancouver:

Buckley R. Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/10270.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Buckley R. Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/10270

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

25. Lall, Rabia D. Islamic finance versus conventional finance and the taxation consequences.

Degree: Image, Finance and Tax, 2013, University of Cape Town

 The focus of this research paper is to discuss the underlying principles of Islamic finance and its tax implications for investors and financial institutions. The… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Lall, R. D. (2013). Islamic finance versus conventional finance and the taxation consequences. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/5905

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lall, Rabia D. “Islamic finance versus conventional finance and the taxation consequences.” 2013. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/5905.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lall, Rabia D. “Islamic finance versus conventional finance and the taxation consequences.” 2013. Web. 20 Jan 2020.

Vancouver:

Lall RD. Islamic finance versus conventional finance and the taxation consequences. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/5905.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lall RD. Islamic finance versus conventional finance and the taxation consequences. [Thesis]. University of Cape Town; 2013. Available from: http://hdl.handle.net/11427/5905

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

26. Juul, Leanne. Timing of immovable property transactions to determine the incidence of tax in South Africa.

Degree: Image, Finance and Tax, 2016, University of Cape Town

 The main Acts applicable to the disposal of immovable property are the Alienation of Land Act 68 of 1981, the Deeds Registries Act 47 of… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Juul, L. (2016). Timing of immovable property transactions to determine the incidence of tax in South Africa. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/23786

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Juul, Leanne. “Timing of immovable property transactions to determine the incidence of tax in South Africa.” 2016. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/23786.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Juul, Leanne. “Timing of immovable property transactions to determine the incidence of tax in South Africa.” 2016. Web. 20 Jan 2020.

Vancouver:

Juul L. Timing of immovable property transactions to determine the incidence of tax in South Africa. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/23786.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Juul L. Timing of immovable property transactions to determine the incidence of tax in South Africa. [Thesis]. University of Cape Town; 2016. Available from: http://hdl.handle.net/11427/23786

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

27. Bland, Timothy Luke. Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries.

Degree: Image, Finance and Tax, 2013, University of Cape Town

 Africa has been experiencing significant growth over the last few years, with many seeing Africa as the next investment destination. This increased growth in international… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Bland, T. L. (2013). Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/5909

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Bland, Timothy Luke. “Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries.” 2013. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/5909.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Bland, Timothy Luke. “Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries.” 2013. Web. 20 Jan 2020.

Vancouver:

Bland TL. Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/5909.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bland TL. Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries. [Thesis]. University of Cape Town; 2013. Available from: http://hdl.handle.net/11427/5909

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

28. Bhoobun, Dineshwar. Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?.

Degree: Image, Commercial Law, 2012, University of Cape Town

 General anti avoidance provisions ("GAAR") in the Income Tax Act and the accompanying judicial doctrines have been developed to combat schemes that are designed primarily… (more)

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Bhoobun, D. (2012). Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Bhoobun, Dineshwar. “Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?.” 2012. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/10160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Bhoobun, Dineshwar. “Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?.” 2012. Web. 20 Jan 2020.

Vancouver:

Bhoobun D. Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/10160.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bhoobun D. Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/10160

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

29. Futter, Alison Jane. The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes.

Degree: Image, Commercial Law, 2010, University of Cape Town

This dissertation provides a clear exposition of difficult legal tracts of the Income Tax Act, OP26 prospecting leases, OP26 mining leases and OP26 prospecting sub-lease agreements and the Tenth Schedule of the Income Tax Act. Advisors/Committee Members: Wes (advisor).

Subjects/Keywords: Taxation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Futter, A. J. (2010). The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10488

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Futter, Alison Jane. “The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes.” 2010. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/10488.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Futter, Alison Jane. “The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes.” 2010. Web. 20 Jan 2020.

Vancouver:

Futter AJ. The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes. [Internet] [Thesis]. University of Cape Town; 2010. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/10488.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Futter AJ. The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes. [Thesis]. University of Cape Town; 2010. Available from: http://hdl.handle.net/11427/10488

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Cape Town

30. Jugdhaw, Diara. Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?.

Degree: MCom, Finance and Tax, 2018, University of Cape Town

 The aim of this dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Jugdhaw, D. (2018). Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29413

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Jugdhaw, Diara. “Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?.” 2018. Thesis, University of Cape Town. Accessed January 20, 2020. http://hdl.handle.net/11427/29413.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Jugdhaw, Diara. “Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?.” 2018. Web. 20 Jan 2020.

Vancouver:

Jugdhaw D. Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2020 Jan 20]. Available from: http://hdl.handle.net/11427/29413.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Jugdhaw D. Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29413

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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