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You searched for subject:( Tax legislation). Showing records 1 – 30 of 202 total matches.

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University of Cape Town

1. Haupt, Karl Alexander. Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?.

Degree: MCom, Finance and Tax, 2019, University of Cape Town

 i.i Research question The purpose of this dissertation is to examine whether South Africa’s approach to the taxation of ordinary partnerships flows clearly from its… (more)

Subjects/Keywords: tax legislation; South Africa

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APA (6th Edition):

Haupt, K. A. (2019). Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/31015

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):

Haupt, Karl Alexander. “Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?.” 2019. Thesis, University of Cape Town. Accessed October 25, 2020. http://hdl.handle.net/11427/31015.

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

MLA Handbook (7th Edition):

Haupt, Karl Alexander. “Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?.” 2019. Web. 25 Oct 2020.

Vancouver:

Haupt KA. Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?. [Internet] [Thesis]. University of Cape Town; 2019. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/11427/31015.

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

Council of Science Editors:

Haupt KA. Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?. [Thesis]. University of Cape Town; 2019. Available from: http://hdl.handle.net/11427/31015

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


Nelson Mandela Metropolitan University

2. Fourie, Catherine. Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011.

Degree: Faculty of Business and Economic Sciences, 2016, Nelson Mandela Metropolitan University

 The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative… (more)

Subjects/Keywords: Tax administration and procedure; Income tax  – Law and legislation; Taxation  – Law and legislation  – South Africa

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APA (6th Edition):

Fourie, C. (2016). Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/12426

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):

Fourie, Catherine. “Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011.” 2016. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/12426.

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

MLA Handbook (7th Edition):

Fourie, Catherine. “Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011.” 2016. Web. 25 Oct 2020.

Vancouver:

Fourie C. Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2016. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/12426.

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

Council of Science Editors:

Fourie C. Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011. [Thesis]. Nelson Mandela Metropolitan University; 2016. Available from: http://hdl.handle.net/10948/12426

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


Nelson Mandela Metropolitan University

3. Kula, Xoliswa Beverley. An analysis of interest deductions and other financial payments in terms of South African income tax legislation.

Degree: Faculty of Business and Economic Sciences, 2015, Nelson Mandela Metropolitan University

Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA).… (more)

Subjects/Keywords: Tax planning  – South Africa; Income tax  – Law and legislation  – South Africa

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APA (6th Edition):

Kula, X. B. (2015). An analysis of interest deductions and other financial payments in terms of South African income tax legislation. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/8188

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):

Kula, Xoliswa Beverley. “An analysis of interest deductions and other financial payments in terms of South African income tax legislation.” 2015. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/8188.

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

MLA Handbook (7th Edition):

Kula, Xoliswa Beverley. “An analysis of interest deductions and other financial payments in terms of South African income tax legislation.” 2015. Web. 25 Oct 2020.

Vancouver:

Kula XB. An analysis of interest deductions and other financial payments in terms of South African income tax legislation. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2015. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/8188.

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

Council of Science Editors:

Kula XB. An analysis of interest deductions and other financial payments in terms of South African income tax legislation. [Thesis]. Nelson Mandela Metropolitan University; 2015. Available from: http://hdl.handle.net/10948/8188

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


Nelson Mandela Metropolitan University

4. Green, Christopher Terrence. An analysis of the use of limited real rights in tax planning.

Degree: MCom, Faculty of Business and Economic Sciences, 2008, Nelson Mandela Metropolitan University

 The aim of this treatise is to provide an analysis of the tax implications of making use of limited real rights in tax planning. In… (more)

Subjects/Keywords: Tax planning; Income tax  – Law and legislation  – South Africa; Limited liability

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APA (6th Edition):

Green, C. T. (2008). An analysis of the use of limited real rights in tax planning. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/809

Chicago Manual of Style (16th Edition):

Green, Christopher Terrence. “An analysis of the use of limited real rights in tax planning.” 2008. Masters Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/809.

MLA Handbook (7th Edition):

Green, Christopher Terrence. “An analysis of the use of limited real rights in tax planning.” 2008. Web. 25 Oct 2020.

Vancouver:

Green CT. An analysis of the use of limited real rights in tax planning. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2008. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/809.

Council of Science Editors:

Green CT. An analysis of the use of limited real rights in tax planning. [Masters Thesis]. Nelson Mandela Metropolitan University; 2008. Available from: http://hdl.handle.net/10948/809


Nelson Mandela Metropolitan University

5. Ogula, Diana Khabale. An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa.

Degree: Faculty of Law, 2012, Nelson Mandela Metropolitan University

Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the judiciary’s view and/or attitude to the dividing line between… (more)

Subjects/Keywords: Tax planning  – South Africa; Income tax  – Law and legislation  – South Africa

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APA (6th Edition):

Ogula, D. K. (2012). An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1012093

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):

Ogula, Diana Khabale. “An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa.” 2012. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/d1012093.

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

MLA Handbook (7th Edition):

Ogula, Diana Khabale. “An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa.” 2012. Web. 25 Oct 2020.

Vancouver:

Ogula DK. An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2012. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/d1012093.

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

Council of Science Editors:

Ogula DK. An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa. [Thesis]. Nelson Mandela Metropolitan University; 2012. Available from: http://hdl.handle.net/10948/d1012093

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


University of Johannesburg

6. Maree, Pieter Johannes. Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet.

Degree: 2014, University of Johannesburg

M.Com.

The existence of a person is a prerequisite before any liability for tax can come into being. Some of the most successfultax avoidance schemes… (more)

Subjects/Keywords: Income tax - South Africa; Income tax - Law and legislation - South Africa

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APA (6th Edition):

Maree, P. J. (2014). Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/10692

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):

Maree, Pieter Johannes. “Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet.” 2014. Thesis, University of Johannesburg. Accessed October 25, 2020. http://hdl.handle.net/10210/10692.

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

MLA Handbook (7th Edition):

Maree, Pieter Johannes. “Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet.” 2014. Web. 25 Oct 2020.

Vancouver:

Maree PJ. Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10210/10692.

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

Council of Science Editors:

Maree PJ. Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/10692

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


Rhodes University

7. Kanyenze, Rumbidzai. An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe.

Degree: Faculty of Commerce, Accounting, 2015, Rhodes University

 The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable… (more)

Subjects/Keywords: Income tax deductions  – Zimbabwe; Income tax  – Law and legislation  – Zimbabwe

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APA (6th Edition):

Kanyenze, R. (2015). An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe. (Thesis). Rhodes University. Retrieved from http://hdl.handle.net/10962/d1017536

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):

Kanyenze, Rumbidzai. “An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe.” 2015. Thesis, Rhodes University. Accessed October 25, 2020. http://hdl.handle.net/10962/d1017536.

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

MLA Handbook (7th Edition):

Kanyenze, Rumbidzai. “An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe.” 2015. Web. 25 Oct 2020.

Vancouver:

Kanyenze R. An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe. [Internet] [Thesis]. Rhodes University; 2015. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10962/d1017536.

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

Council of Science Editors:

Kanyenze R. An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe. [Thesis]. Rhodes University; 2015. Available from: http://hdl.handle.net/10962/d1017536

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


University of Pretoria

8. [No author]. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .

Degree: 2013, University of Pretoria

 The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in… (more)

Subjects/Keywords: South africa; Tax avoidance; Roll-over tax relief; Anti-avoidance tax legislation; Mergers; Mining; UCTD

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

APA (6th Edition):

author], [. (2013). The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . (Masters Thesis). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-07192013-130549/

Chicago Manual of Style (16th Edition):

author], [No. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .” 2013. Masters Thesis, University of Pretoria. Accessed October 25, 2020. http://upetd.up.ac.za/thesis/available/etd-07192013-130549/.

MLA Handbook (7th Edition):

author], [No. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .” 2013. Web. 25 Oct 2020.

Vancouver:

author] [. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . [Internet] [Masters thesis]. University of Pretoria; 2013. [cited 2020 Oct 25]. Available from: http://upetd.up.ac.za/thesis/available/etd-07192013-130549/.

Council of Science Editors:

author] [. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . [Masters Thesis]. University of Pretoria; 2013. Available from: http://upetd.up.ac.za/thesis/available/etd-07192013-130549/


AUT University

9. Hunt, Daniel. Is there a case for a comprehensive Capital Gains Tax in New Zealand? .

Degree: 2011, AUT University

 This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether… (more)

Subjects/Keywords: Capital Gains Tax; Taxation; CGT; Tax Working Group; New Zealand; Tax legislation

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APA (6th Edition):

Hunt, D. (2011). Is there a case for a comprehensive Capital Gains Tax in New Zealand? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2306

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):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Thesis, AUT University. Accessed October 25, 2020. http://hdl.handle.net/10292/2306.

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

MLA Handbook (7th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Web. 25 Oct 2020.

Vancouver:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Internet] [Thesis]. AUT University; 2011. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10292/2306.

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

Council of Science Editors:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2306

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


University of Pretoria

10. Smit, Barend Johannes. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.

Degree: Taxation, 2012, University of Pretoria

 The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in… (more)

Subjects/Keywords: South africa; Tax avoidance; Roll-over tax relief; Anti-avoidance tax legislation; Mergers; Mining; UCTD

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

APA (6th Edition):

Smit, B. (2012). The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/26427

Chicago Manual of Style (16th Edition):

Smit, Barend. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.” 2012. Masters Thesis, University of Pretoria. Accessed October 25, 2020. http://hdl.handle.net/2263/26427.

MLA Handbook (7th Edition):

Smit, Barend. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.” 2012. Web. 25 Oct 2020.

Vancouver:

Smit B. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. [Internet] [Masters thesis]. University of Pretoria; 2012. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/2263/26427.

Council of Science Editors:

Smit B. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. [Masters Thesis]. University of Pretoria; 2012. Available from: http://hdl.handle.net/2263/26427


Nelson Mandela Metropolitan University

11. Saba, Ncumisa. Substance over form in the context of general anti-avoidance provisions in the income tax act.

Degree: 2018, Nelson Mandela Metropolitan University

 The provisions of GAAR are contained in sections 80A to 80L of the Income Tax Act 58 of 1962. The main objective of the GAAR… (more)

Subjects/Keywords: Income tax  – Law and legislation  – South Africa; Tax evasion  – South Africa; Tax planning  – South Africa; Taxation  – Law and legislation  – South Africa

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APA (6th Edition):

Saba, N. (2018). Substance over form in the context of general anti-avoidance provisions in the income tax act. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/35049

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):

Saba, Ncumisa. “Substance over form in the context of general anti-avoidance provisions in the income tax act.” 2018. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/35049.

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

MLA Handbook (7th Edition):

Saba, Ncumisa. “Substance over form in the context of general anti-avoidance provisions in the income tax act.” 2018. Web. 25 Oct 2020.

Vancouver:

Saba N. Substance over form in the context of general anti-avoidance provisions in the income tax act. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2018. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/35049.

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

Council of Science Editors:

Saba N. Substance over form in the context of general anti-avoidance provisions in the income tax act. [Thesis]. Nelson Mandela Metropolitan University; 2018. Available from: http://hdl.handle.net/10948/35049

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


University of KwaZulu-Natal

12. Hardie, John Andrew. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.

Degree: 2016, University of KwaZulu-Natal

 The nexus between a natural person’s income and their liability to tax in South Africa on their income, regardless of the location of its source,… (more)

Subjects/Keywords: Income tax - Law and legislation - South Africa.; Tax collection - South Africa.; Theses - Law Multidisciplinary.; Ordinarily resident.; Tax resident.; Taxation.; Tax certainly.

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APA (6th Edition):

Hardie, J. A. (2016). A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/15911

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):

Hardie, John Andrew. “A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.” 2016. Thesis, University of KwaZulu-Natal. Accessed October 25, 2020. http://hdl.handle.net/10413/15911.

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

MLA Handbook (7th Edition):

Hardie, John Andrew. “A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions.” 2016. Web. 25 Oct 2020.

Vancouver:

Hardie JA. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. [Internet] [Thesis]. University of KwaZulu-Natal; 2016. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10413/15911.

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

Council of Science Editors:

Hardie JA. A critical and comparative analysis of the expression "ordinarily resident" as a criterion for determining the place of residence of an individual in the context of income tax legislation in South Africa and certain other juristictions. [Thesis]. University of KwaZulu-Natal; 2016. Available from: http://hdl.handle.net/10413/15911

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


University of KwaZulu-Natal

13. Muyonjo, Amanda Elizabeth. A critical discussion of the 'pay now argue later’ rule in South African tax law.

Degree: LLM - Business law, 2019, University of KwaZulu-Natal

 The process of tax recovery is a significant and necessary one. However, it is also fraught with complexities and controversy. The State has enacted laws… (more)

Subjects/Keywords: Theses - Law.; Tax collection - South Africa.; Income tax - South Africa.; Theses - Taxation.; Tax recovery.; Tax collection.; Taxpayer remedies.; Tax debt.; SARS.; Tax legislation.; 'Pay now argue later' rule.

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APA (6th Edition):

Muyonjo, A. E. (2019). A critical discussion of the 'pay now argue later’ rule in South African tax law. (Thesis). University of KwaZulu-Natal. Retrieved from https://researchspace.ukzn.ac.za/handle/10413/16313

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):

Muyonjo, Amanda Elizabeth. “A critical discussion of the 'pay now argue later’ rule in South African tax law.” 2019. Thesis, University of KwaZulu-Natal. Accessed October 25, 2020. https://researchspace.ukzn.ac.za/handle/10413/16313.

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

MLA Handbook (7th Edition):

Muyonjo, Amanda Elizabeth. “A critical discussion of the 'pay now argue later’ rule in South African tax law.” 2019. Web. 25 Oct 2020.

Vancouver:

Muyonjo AE. A critical discussion of the 'pay now argue later’ rule in South African tax law. [Internet] [Thesis]. University of KwaZulu-Natal; 2019. [cited 2020 Oct 25]. Available from: https://researchspace.ukzn.ac.za/handle/10413/16313.

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

Council of Science Editors:

Muyonjo AE. A critical discussion of the 'pay now argue later’ rule in South African tax law. [Thesis]. University of KwaZulu-Natal; 2019. Available from: https://researchspace.ukzn.ac.za/handle/10413/16313

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


University of Johannesburg

14. Van der Spuy, Phia. Examination of residence based taxation and its effect on cross border preference share transactions.

Degree: 2012, University of Johannesburg

M. Comm.

The objective of the study is to critically evaluate the process of implementation of the residence—based system of taxation in South Africa and… (more)

Subjects/Keywords: Taxation - South Africa; Income tax - Law and legislation - South Africa; Tax rebates - Law and legislation - South Africa; Income tax - South Africa; South Africa. Income Tax Act (1962)

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

APA (6th Edition):

Van der Spuy, P. (2012). Examination of residence based taxation and its effect on cross border preference share transactions. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/5444

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 Spuy, Phia. “Examination of residence based taxation and its effect on cross border preference share transactions.” 2012. Thesis, University of Johannesburg. Accessed October 25, 2020. http://hdl.handle.net/10210/5444.

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 Spuy, Phia. “Examination of residence based taxation and its effect on cross border preference share transactions.” 2012. Web. 25 Oct 2020.

Vancouver:

Van der Spuy P. Examination of residence based taxation and its effect on cross border preference share transactions. [Internet] [Thesis]. University of Johannesburg; 2012. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10210/5444.

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 Spuy P. Examination of residence based taxation and its effect on cross border preference share transactions. [Thesis]. University of Johannesburg; 2012. Available from: http://hdl.handle.net/10210/5444

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


Stellenbosch University

15. Thiart, Cara. Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962.

Degree: MAcc, 2015, Stellenbosch University

 ENGLISH ABSTRACT: Section 50A-H of the Income Tax Act 58 of 1962 (hereafter referred to as the Act) contains the stipulations regulating the reinstitution of… (more)

Subjects/Keywords: UCTD; South Africa. Income Tax Act, 1962; Withholding tax  – Law and legislation  – South Africa; Interest  – Taxation  – Law and legislation  – South Africa

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APA (6th Edition):

Thiart, C. (2015). Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962. (Masters Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/97788

Chicago Manual of Style (16th Edition):

Thiart, Cara. “Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962.” 2015. Masters Thesis, Stellenbosch University. Accessed October 25, 2020. http://hdl.handle.net/10019.1/97788.

MLA Handbook (7th Edition):

Thiart, Cara. “Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962.” 2015. Web. 25 Oct 2020.

Vancouver:

Thiart C. Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962. [Internet] [Masters thesis]. Stellenbosch University; 2015. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10019.1/97788.

Council of Science Editors:

Thiart C. Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962. [Masters Thesis]. Stellenbosch University; 2015. Available from: http://hdl.handle.net/10019.1/97788


Nelson Mandela Metropolitan University

16. Nxumalo,Delani. A critical analysis of the income tax implication of income from illegal activities in South Africa.

Degree: Faculty of Business and Economic Sciences, 2016, Nelson Mandela Metropolitan University

 Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of… (more)

Subjects/Keywords: Tax evasion  – South Africa; Money laundering  – South Africa; Income tax  – Law and legislation  – South Africa

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

APA (6th Edition):

Nxumalo,Delani. (2016). A critical analysis of the income tax implication of income from illegal activities in South Africa. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/12780

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

Chicago Manual of Style (16th Edition):

Nxumalo,Delani. “A critical analysis of the income tax implication of income from illegal activities in South Africa.” 2016. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/12780.

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

MLA Handbook (7th Edition):

Nxumalo,Delani. “A critical analysis of the income tax implication of income from illegal activities in South Africa.” 2016. Web. 25 Oct 2020.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Nxumalo,Delani. A critical analysis of the income tax implication of income from illegal activities in South Africa. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2016. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/12780.

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

Council of Science Editors:

Nxumalo,Delani. A critical analysis of the income tax implication of income from illegal activities in South Africa. [Thesis]. Nelson Mandela Metropolitan University; 2016. Available from: http://hdl.handle.net/10948/12780

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


University of Johannesburg

17. Brits, Mathys Michael. Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962.

Degree: 2012, University of Johannesburg

M.Comm.

Herstelwerk vorm 'n belangrike gedeelte van die koste-struktuur van ondernemers. Natuurlike verwering en agteruitgang het tot gevolg dat herstelwerk aan sekere bates gedoen word.… (more)

Subjects/Keywords: South Africa. Income Tax Act (1962); Income tax  – Law and legislation  – South Africa

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

APA (6th Edition):

Brits, M. M. (2012). Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/5789

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):

Brits, Mathys Michael. “Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962.” 2012. Thesis, University of Johannesburg. Accessed October 25, 2020. http://hdl.handle.net/10210/5789.

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

MLA Handbook (7th Edition):

Brits, Mathys Michael. “Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962.” 2012. Web. 25 Oct 2020.

Vancouver:

Brits MM. Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962. [Internet] [Thesis]. University of Johannesburg; 2012. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10210/5789.

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

Council of Science Editors:

Brits MM. Die aftrekking van herstelkoste ingevolge artikel 11 (d) van die Inkomstebelastingwet, no. 58 van 1962. [Thesis]. University of Johannesburg; 2012. Available from: http://hdl.handle.net/10210/5789

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

18. Zapata-Salsavilca, Carlos-Aurelio. Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú.

Degree: Maestro en Tributación y Política Fiscal, Tributación y Política Fiscal, 2019, Universidad de Lima

 En esta investigación, se analizarán ciertos aspectos de las medidas antielusivas que hay en el Perú para protegerse de las operaciones realizadas por los contribuyentes… (more)

Subjects/Keywords: Elusión tributaria; Paraísos fiscales; Legislación; Tax elusion; Tax havens; Legislation; Derecho / Derecho tributario; Legislación

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APA (6th Edition):

Zapata-Salsavilca, C. (2019). Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú. (Thesis). Universidad de Lima. Retrieved from http://doi.org/10.26439/ulima.tesis/9449

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):

Zapata-Salsavilca, Carlos-Aurelio. “Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú.” 2019. Thesis, Universidad de Lima. Accessed October 25, 2020. http://doi.org/10.26439/ulima.tesis/9449.

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

MLA Handbook (7th Edition):

Zapata-Salsavilca, Carlos-Aurelio. “Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú.” 2019. Web. 25 Oct 2020.

Vancouver:

Zapata-Salsavilca C. Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú. [Internet] [Thesis]. Universidad de Lima; 2019. [cited 2020 Oct 25]. Available from: http://doi.org/10.26439/ulima.tesis/9449.

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

Council of Science Editors:

Zapata-Salsavilca C. Territorios de baja o nula imposición: medidas necesarias en el impuesto a la renta en el Perú. [Thesis]. Universidad de Lima; 2019. Available from: http://doi.org/10.26439/ulima.tesis/9449

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


Michigan State University

19. Tan, Lu. The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut.

Degree: 2014, Michigan State University

Thesis Ph. D. Michigan State University. Economics - Doctor of Philosophy 2014.

This dissertation examines changes in corporate dividend policies in response to the tax-regime… (more)

Subjects/Keywords: United States. Jobs and Growth Tax Relief Reconciliation Act of 2003; Taxation – Law and legislation – United States; Income tax – Law and legislation – United States; Tax incentives – Law and legislation – United States; Tax credits – Law and legislation – United States; Dividends – Taxation – Law and legislation – United States; Economics

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

APA (6th Edition):

Tan, L. (2014). The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut. (Thesis). Michigan State University. Retrieved from http://etd.lib.msu.edu/islandora/object/etd:2654

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):

Tan, Lu. “The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut.” 2014. Thesis, Michigan State University. Accessed October 25, 2020. http://etd.lib.msu.edu/islandora/object/etd:2654.

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

MLA Handbook (7th Edition):

Tan, Lu. “The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut.” 2014. Web. 25 Oct 2020.

Vancouver:

Tan L. The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut. [Internet] [Thesis]. Michigan State University; 2014. [cited 2020 Oct 25]. Available from: http://etd.lib.msu.edu/islandora/object/etd:2654.

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

Council of Science Editors:

Tan L. The firm life cycle hypothesis and corporate payout responses to the 2003 tax cut. [Thesis]. Michigan State University; 2014. Available from: http://etd.lib.msu.edu/islandora/object/etd:2654

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


University of Zambia

20. Jumba, John. A critical analysis of the law and practice of rating in Zambia .

Degree: 2013, University of Zambia

 In the wake of the continued dechne in the Zambian economy in general, dwindling financial assistance from the Central Government and the ever increasing growth… (more)

Subjects/Keywords: Tax assessment – zambia; Taxation  – Law and legislation  – Zambia; Taxation  – Law and legislation  – Zambia

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

APA (6th Edition):

Jumba, J. (2013). A critical analysis of the law and practice of rating in Zambia . (Thesis). University of Zambia. Retrieved from http://hdl.handle.net/123456789/2579

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):

Jumba, John. “A critical analysis of the law and practice of rating in Zambia .” 2013. Thesis, University of Zambia. Accessed October 25, 2020. http://hdl.handle.net/123456789/2579.

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

MLA Handbook (7th Edition):

Jumba, John. “A critical analysis of the law and practice of rating in Zambia .” 2013. Web. 25 Oct 2020.

Vancouver:

Jumba J. A critical analysis of the law and practice of rating in Zambia . [Internet] [Thesis]. University of Zambia; 2013. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/123456789/2579.

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

Council of Science Editors:

Jumba J. A critical analysis of the law and practice of rating in Zambia . [Thesis]. University of Zambia; 2013. Available from: http://hdl.handle.net/123456789/2579

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


Nelson Mandela Metropolitan University

21. Haffejee, Yaasir. A critical analysis of South Africa's general anti avoidance provisions in income tax legislation.

Degree: MComm, Faculty of Business and Economic Sciences, 2009, Nelson Mandela Metropolitan University

 This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the… (more)

Subjects/Keywords: Tax evasion  – South Africa; Tax planning  – South Africa; Income tax  – Law and legislation  – South Africa; Rule of law  – South Africa

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

APA (6th Edition):

Haffejee, Y. (2009). A critical analysis of South Africa's general anti avoidance provisions in income tax legislation. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/1243

Chicago Manual of Style (16th Edition):

Haffejee, Yaasir. “A critical analysis of South Africa's general anti avoidance provisions in income tax legislation.” 2009. Masters Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/1243.

MLA Handbook (7th Edition):

Haffejee, Yaasir. “A critical analysis of South Africa's general anti avoidance provisions in income tax legislation.” 2009. Web. 25 Oct 2020.

Vancouver:

Haffejee Y. A critical analysis of South Africa's general anti avoidance provisions in income tax legislation. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2009. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/1243.

Council of Science Editors:

Haffejee Y. A critical analysis of South Africa's general anti avoidance provisions in income tax legislation. [Masters Thesis]. Nelson Mandela Metropolitan University; 2009. Available from: http://hdl.handle.net/10948/1243


Nelson Mandela Metropolitan University

22. Beck, Tracy Geraldine. A critical analysis of the definition of gross income.

Degree: MTech, Faculty of Business and Economic Sciences, 2008, Nelson Mandela Metropolitan University

 Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point… (more)

Subjects/Keywords: Income tax  – Law and legislation  – South Africa  – Interpretation and construction; Capital gains tax  – South Africa; Income tax  – South Africa

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

APA (6th Edition):

Beck, T. G. (2008). A critical analysis of the definition of gross income. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/805

Chicago Manual of Style (16th Edition):

Beck, Tracy Geraldine. “A critical analysis of the definition of gross income.” 2008. Masters Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/805.

MLA Handbook (7th Edition):

Beck, Tracy Geraldine. “A critical analysis of the definition of gross income.” 2008. Web. 25 Oct 2020.

Vancouver:

Beck TG. A critical analysis of the definition of gross income. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2008. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/805.

Council of Science Editors:

Beck TG. A critical analysis of the definition of gross income. [Masters Thesis]. Nelson Mandela Metropolitan University; 2008. Available from: http://hdl.handle.net/10948/805


Stellenbosch University

23. Muller, Catharina Petronella Johanna. Determining the residence of a trust : a South African income tax perspective.

Degree: LLM, 2013, Stellenbosch University

ENGLISH ABSTRACT: In the tapestry of history the subjects of trusts and taxes are frequently interwoven. Owing to such frequent interaction, one may assume that… (more)

Subjects/Keywords: Trusts and trustees  – Taxation  – South Africa; Income tax; Mercantile law; Tax  – Law and legislation; Domicile in taxation; Tax residence; UCTD

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APA (6th Edition):

Muller, C. P. J. (2013). Determining the residence of a trust : a South African income tax perspective. (Thesis). Stellenbosch University. Retrieved from http://hdl.handle.net/10019.1/100596

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):

Muller, Catharina Petronella Johanna. “Determining the residence of a trust : a South African income tax perspective.” 2013. Thesis, Stellenbosch University. Accessed October 25, 2020. http://hdl.handle.net/10019.1/100596.

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

MLA Handbook (7th Edition):

Muller, Catharina Petronella Johanna. “Determining the residence of a trust : a South African income tax perspective.” 2013. Web. 25 Oct 2020.

Vancouver:

Muller CPJ. Determining the residence of a trust : a South African income tax perspective. [Internet] [Thesis]. Stellenbosch University; 2013. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10019.1/100596.

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

Council of Science Editors:

Muller CPJ. Determining the residence of a trust : a South African income tax perspective. [Thesis]. Stellenbosch University; 2013. Available from: http://hdl.handle.net/10019.1/100596

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


University of Johannesburg

24. Khwela, William. Prohibition of wear and tear allowance on structures of a permanent nature.

Degree: 2013, University of Johannesburg

M.Comm. (South African & International Taxation)

The capital allowance mentioned in section 11(e) of Income Tax Act 58 of 1962 (“the Act”) refers to machinery,… (more)

Subjects/Keywords: South Africa. Income Tax Act 58 (1962); Tax allowances; Wear and tear allowances; Taxation - Law and legislation; Income tax deductions

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APA (6th Edition):

Khwela, W. (2013). Prohibition of wear and tear allowance on structures of a permanent nature. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/8531

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):

Khwela, William. “Prohibition of wear and tear allowance on structures of a permanent nature.” 2013. Thesis, University of Johannesburg. Accessed October 25, 2020. http://hdl.handle.net/10210/8531.

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

MLA Handbook (7th Edition):

Khwela, William. “Prohibition of wear and tear allowance on structures of a permanent nature.” 2013. Web. 25 Oct 2020.

Vancouver:

Khwela W. Prohibition of wear and tear allowance on structures of a permanent nature. [Internet] [Thesis]. University of Johannesburg; 2013. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10210/8531.

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

Council of Science Editors:

Khwela W. Prohibition of wear and tear allowance on structures of a permanent nature. [Thesis]. University of Johannesburg; 2013. Available from: http://hdl.handle.net/10210/8531

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


Nelson Mandela Metropolitan University

25. Van der Merwe, de Vos Wouter. Taxation of non-residents in South Africa with specific reference to withholding taxes.

Degree: Faculty of Business and Economic Sciences, 2017, Nelson Mandela Metropolitan University

 This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source… (more)

Subjects/Keywords: Double taxation  – South Africa; Intergovernmental tax relations; Income tax  – Law and legislation  – South Africa; Income tax  – South Africa

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

APA (6th Edition):

Van der Merwe, d. V. W. (2017). Taxation of non-residents in South Africa with specific reference to withholding taxes. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/21296

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 Merwe, de Vos Wouter. “Taxation of non-residents in South Africa with specific reference to withholding taxes.” 2017. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/21296.

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 Merwe, de Vos Wouter. “Taxation of non-residents in South Africa with specific reference to withholding taxes.” 2017. Web. 25 Oct 2020.

Vancouver:

Van der Merwe dVW. Taxation of non-residents in South Africa with specific reference to withholding taxes. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2017. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/21296.

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 Merwe dVW. Taxation of non-residents in South Africa with specific reference to withholding taxes. [Thesis]. Nelson Mandela Metropolitan University; 2017. Available from: http://hdl.handle.net/10948/21296

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


Technical University of Lisbon

26. Silva, António Sampaio Cândido da. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.

Degree: 2016, Technical University of Lisbon

Mestrado em Finanças

Num mundo global, as empresas tem desenvolvido as suas atividades em diversos países da União Europeia tendo que enfrentar alguns obstáculos económicos… (more)

Subjects/Keywords: Harmonização Fiscal; Legislação Fiscal; Matéria Coletável; MCCCIS; Mercado Único; Tax Harmonization; Tax Legislation; Tax Base; CCCTB; Single Market

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APA (6th Edition):

Silva, A. S. C. d. (2016). The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. (Thesis). Technical University of Lisbon. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190

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):

Silva, António Sampaio Cândido da. “The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.” 2016. Thesis, Technical University of Lisbon. Accessed October 25, 2020. https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190.

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

MLA Handbook (7th Edition):

Silva, António Sampaio Cândido da. “The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.” 2016. Web. 25 Oct 2020.

Vancouver:

Silva ASCd. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. [Internet] [Thesis]. Technical University of Lisbon; 2016. [cited 2020 Oct 25]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190.

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

Council of Science Editors:

Silva ASCd. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. [Thesis]. Technical University of Lisbon; 2016. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190

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


Nelson Mandela Metropolitan University

27. Nkonzombi, Linda. Analysis of VAT compliance challenges in municipalities.

Degree: 2018, Nelson Mandela Metropolitan University

 The study was carried out to identify challenges that municipalities have with becoming Value Added Tax (‘VAT’) compliant. This study has been prompted by the… (more)

Subjects/Keywords: Value-added tax  – South Africa; Income tax  – South Africa; Income tax  – Law and legislation  – South Africa; Taxation  – South Africa

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

APA (6th Edition):

Nkonzombi, L. (2018). Analysis of VAT compliance challenges in municipalities. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/33429

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):

Nkonzombi, Linda. “Analysis of VAT compliance challenges in municipalities.” 2018. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/33429.

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

MLA Handbook (7th Edition):

Nkonzombi, Linda. “Analysis of VAT compliance challenges in municipalities.” 2018. Web. 25 Oct 2020.

Vancouver:

Nkonzombi L. Analysis of VAT compliance challenges in municipalities. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2018. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/33429.

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

Council of Science Editors:

Nkonzombi L. Analysis of VAT compliance challenges in municipalities. [Thesis]. Nelson Mandela Metropolitan University; 2018. Available from: http://hdl.handle.net/10948/33429

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


Nelson Mandela Metropolitan University

28. Zulu, Nkosinathi. A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation.

Degree: 2018, Nelson Mandela Metropolitan University

 The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind… (more)

Subjects/Keywords: Income tax  – Law and legislation  – South Africa; Income tax  – South Africa; Tax planning  – South Africa; Taxation  – South Africa

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

APA (6th Edition):

Zulu, N. (2018). A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation. (Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/35885

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):

Zulu, Nkosinathi. “A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation.” 2018. Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/35885.

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

MLA Handbook (7th Edition):

Zulu, Nkosinathi. “A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation.” 2018. Web. 25 Oct 2020.

Vancouver:

Zulu N. A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation. [Internet] [Thesis]. Nelson Mandela Metropolitan University; 2018. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/35885.

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

Council of Science Editors:

Zulu N. A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation. [Thesis]. Nelson Mandela Metropolitan University; 2018. Available from: http://hdl.handle.net/10948/35885

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


Nelson Mandela Metropolitan University

29. Burger, Bianca. South African VAT implications in respect of supplies by non residents to residents.

Degree: MCom, Faculty of Business and Economic Sciences, 2014, Nelson Mandela Metropolitan University

 Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor… (more)

Subjects/Keywords: Electronic commerce  – Taxation  – Law and legislation; Business enterprises  – Taxation  – Law and legislation; Value-added tax  – Law and legislation  – South Africa

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

APA (6th Edition):

Burger, B. (2014). South African VAT implications in respect of supplies by non residents to residents. (Masters Thesis). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/d1019977

Chicago Manual of Style (16th Edition):

Burger, Bianca. “South African VAT implications in respect of supplies by non residents to residents.” 2014. Masters Thesis, Nelson Mandela Metropolitan University. Accessed October 25, 2020. http://hdl.handle.net/10948/d1019977.

MLA Handbook (7th Edition):

Burger, Bianca. “South African VAT implications in respect of supplies by non residents to residents.” 2014. Web. 25 Oct 2020.

Vancouver:

Burger B. South African VAT implications in respect of supplies by non residents to residents. [Internet] [Masters thesis]. Nelson Mandela Metropolitan University; 2014. [cited 2020 Oct 25]. Available from: http://hdl.handle.net/10948/d1019977.

Council of Science Editors:

Burger B. South African VAT implications in respect of supplies by non residents to residents. [Masters Thesis]. Nelson Mandela Metropolitan University; 2014. Available from: http://hdl.handle.net/10948/d1019977

30. RogÃrio MacanhÃo. O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004.

Degree: 2005, Universidade do Estado de Santa Catarina

O presente trabalho possui como tema esclarecer o funcionamento do Sistema TributÃrio Nacional com destaque à legislaÃÃo do ICMS do Estado de Santa Catarina. Procura… (more)

Subjects/Keywords: AdministraÃÃo tributÃria; AdministraÃÃo pÃblica; Legislation Tax. ICMS. Credit transference.; ADMINISTRACAO

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

APA (6th Edition):

MacanhÃo, R. (2005). O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004. (Thesis). Universidade do Estado de Santa Catarina. Retrieved from http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=3093

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):

MacanhÃo, RogÃrio. “O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004.” 2005. Thesis, Universidade do Estado de Santa Catarina. Accessed October 25, 2020. http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=3093.

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

MLA Handbook (7th Edition):

MacanhÃo, RogÃrio. “O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004.” 2005. Web. 25 Oct 2020.

Vancouver:

MacanhÃo R. O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004. [Internet] [Thesis]. Universidade do Estado de Santa Catarina; 2005. [cited 2020 Oct 25]. Available from: http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=3093.

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

Council of Science Editors:

MacanhÃo R. O ICMS NA EXPORTAÃÃO E SEUS REFLEXOS NA ADMINISTRAÃÃO TRIBUTÃRIA DO ESTADO DE SANTA CATARINA NO ANO DE 2004. [Thesis]. Universidade do Estado de Santa Catarina; 2005. Available from: http://www.tede.udesc.br/tde_busca/arquivo.php?codArquivo=3093

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

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