Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

Sorted by: relevance · author · university · dateNew search

You searched for subject:( Taxation). Showing records 1 – 30 of 1933 total matches.

[1] [2] [3] [4] [5] … [65]

Search Limiters

Last 2 Years | English Only

Degrees

Levels

Languages

Country

▼ Search Limiters


Stellenbosch University

1. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 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 Oct 23]. 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


Stellenbosch University

2. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

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 October 23, 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. 23 Oct 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 Oct 23]. 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


University of KwaZulu-Natal

3. Robb, Daniel Peter Derek. A comparative analysis of the taxation of dividends between South Africa and Mauritius.

Degree: 2015, University of KwaZulu-Natal

 The aim of this dissertation was to determine whether there was any benefit to shareholders (corporate or individuals) in utilising offshore structures in Mauritius to… (more)

Subjects/Keywords: Taxation.

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Robb, D. P. D. (2015). A comparative analysis of the taxation of dividends between South Africa and Mauritius. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/14133

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):

Robb, Daniel Peter Derek. “A comparative analysis of the taxation of dividends between South Africa and Mauritius.” 2015. Thesis, University of KwaZulu-Natal. Accessed October 23, 2020. http://hdl.handle.net/10413/14133.

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

MLA Handbook (7th Edition):

Robb, Daniel Peter Derek. “A comparative analysis of the taxation of dividends between South Africa and Mauritius.” 2015. Web. 23 Oct 2020.

Vancouver:

Robb DPD. A comparative analysis of the taxation of dividends between South Africa and Mauritius. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10413/14133.

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

Council of Science Editors:

Robb DPD. A comparative analysis of the taxation of dividends between South Africa and Mauritius. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/14133

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


University of KwaZulu-Natal

4. Chaka, Jappie Benjamin Thabo. "Pay now, argue later" rule in the South African tax law : a critical analysis.

Degree: 2015, University of KwaZulu-Natal

 The adoption of the Constitution by the Constitutional Assembly in 1996 heralded an era of hope for South Africa. An era devoid of repression and… (more)

Subjects/Keywords: Taxation.

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Chaka, J. B. T. (2015). "Pay now, argue later" rule in the South African tax law : a critical analysis. (Thesis). University of KwaZulu-Natal. Retrieved from http://hdl.handle.net/10413/13511

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):

Chaka, Jappie Benjamin Thabo. “"Pay now, argue later" rule in the South African tax law : a critical analysis.” 2015. Thesis, University of KwaZulu-Natal. Accessed October 23, 2020. http://hdl.handle.net/10413/13511.

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

MLA Handbook (7th Edition):

Chaka, Jappie Benjamin Thabo. “"Pay now, argue later" rule in the South African tax law : a critical analysis.” 2015. Web. 23 Oct 2020.

Vancouver:

Chaka JBT. "Pay now, argue later" rule in the South African tax law : a critical analysis. [Internet] [Thesis]. University of KwaZulu-Natal; 2015. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10413/13511.

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

Council of Science Editors:

Chaka JBT. "Pay now, argue later" rule in the South African tax law : a critical analysis. [Thesis]. University of KwaZulu-Natal; 2015. Available from: http://hdl.handle.net/10413/13511

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


University of Cape Town

5. Van Wyk, Lindie. An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective.

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

 In February 2013, the OECD published a report on its findings concerning base erosion and profit shifting ("BEPS").1 That report, in particular Action Plan 13,… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Van Wyk, L. (2016). An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/21752

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 Wyk, Lindie. “An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective.” 2016. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/21752.

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

MLA Handbook (7th Edition):

Van Wyk, Lindie. “An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective.” 2016. Web. 23 Oct 2020.

Vancouver:

Van Wyk L. An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/21752.

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

Council of Science Editors:

Van Wyk L. An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective. [Thesis]. University of Cape Town; 2016. Available from: http://hdl.handle.net/11427/21752

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


University of Cape Town

6. Marais, Abrianne. Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms.

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

 The income tax consequences that flow from the assumption of contingent liabilities as part of the sale of a going concern is a contentious matter… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Marais, A. (2019). Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/30962

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, Abrianne. “Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms.” 2019. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/30962.

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

MLA Handbook (7th Edition):

Marais, Abrianne. “Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms.” 2019. Web. 23 Oct 2020.

Vancouver:

Marais A. Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms. [Internet] [Thesis]. University of Cape Town; 2019. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/30962.

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

Council of Science Editors:

Marais A. Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms. [Thesis]. University of Cape Town; 2019. Available from: http://hdl.handle.net/11427/30962

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


University of Cape Town

7. Scheepers, Jill. Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries.

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

 The main objective of this study was to identify the potential difficulties that the verification of cryptocurrencies presents to SARS and determining whether these problems… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Scheepers, J. (2019). Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/31231

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):

Scheepers, Jill. “Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries.” 2019. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/31231.

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

MLA Handbook (7th Edition):

Scheepers, Jill. “Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries.” 2019. Web. 23 Oct 2020.

Vancouver:

Scheepers J. Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries. [Internet] [Thesis]. University of Cape Town; 2019. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/31231.

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

Council of Science Editors:

Scheepers J. Analysis of cryptocurrency verification challenges faced by the South African Revenue Service and tax authorities in other BRICS countries and whether SARS’ powers to gather information relating to cryptocurrency transactions are on par with those of other BRICS countries. [Thesis]. University of Cape Town; 2019. Available from: http://hdl.handle.net/11427/31231

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


University of Cape Town

8. Jacobs, Angela. The tax deductibility of contingent liabilities transferred in the sale of a going concern.

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

 The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Jacobs, A. (2012). The tax deductibility of contingent liabilities transferred in the sale of a going concern. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/4638

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):

Jacobs, Angela. “The tax deductibility of contingent liabilities transferred in the sale of a going concern.” 2012. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/4638.

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

MLA Handbook (7th Edition):

Jacobs, Angela. “The tax deductibility of contingent liabilities transferred in the sale of a going concern.” 2012. Web. 23 Oct 2020.

Vancouver:

Jacobs A. The tax deductibility of contingent liabilities transferred in the sale of a going concern. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/4638.

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

Council of Science Editors:

Jacobs A. The tax deductibility of contingent liabilities transferred in the sale of a going concern. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/4638

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: Masters, 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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. (Masters Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29826

Chicago Manual of Style (16th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Masters Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/29826.

MLA Handbook (7th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Web. 23 Oct 2020.

Vancouver:

Schutters CC. Value-added tax:Analysis of the supply of cross border electronic services. [Internet] [Masters thesis]. University of Cape Town; 2018. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/29826.

Council of Science Editors:

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


University of Cape Town

10. Steenkamp, Lee-Ann. A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d).

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

The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Steenkamp, L. (2011). A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d). (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10783

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):

Steenkamp, Lee-Ann. “A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d).” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/10783.

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

MLA Handbook (7th Edition):

Steenkamp, Lee-Ann. “A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d).” 2011. Web. 23 Oct 2020.

Vancouver:

Steenkamp L. A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d). [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/10783.

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

Council of Science Editors:

Steenkamp L. A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d). [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/10783

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


University of Cape Town

11. Michaelides, Georgios. The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property.

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

 South Africa levies two taxes on an individual in the event of death; namely estate duty and capital gains tax. Much debate exists on whether… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Michaelides, G. (2011). The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11305

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):

Michaelides, Georgios. “The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property.” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/11305.

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

MLA Handbook (7th Edition):

Michaelides, Georgios. “The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property.” 2011. Web. 23 Oct 2020.

Vancouver:

Michaelides G. The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/11305.

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

Council of Science Editors:

Michaelides G. The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/11305

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


University of Cape Town

12. Donaldson, Peter Allen. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach.

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

 Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Donaldson, P. A. (2011). An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11804

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):

Donaldson, Peter Allen. “An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach.” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/11804.

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

MLA Handbook (7th Edition):

Donaldson, Peter Allen. “An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach.” 2011. Web. 23 Oct 2020.

Vancouver:

Donaldson PA. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/11804.

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

Council of Science Editors:

Donaldson PA. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/11804

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


University of Cape Town

13. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

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 October 23, 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. 23 Oct 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 Oct 23]. 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

14. Wheeler, Tracy Lyn. An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.

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

 In this study, after providing background on the co-operative movement both internationally and in the South African context and an indication of what the success… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Wheeler, T. L. (2012). An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/12204

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):

Wheeler, Tracy Lyn. “An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.” 2012. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/12204.

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

MLA Handbook (7th Edition):

Wheeler, Tracy Lyn. “An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.” 2012. Web. 23 Oct 2020.

Vancouver:

Wheeler TL. An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/12204.

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

Council of Science Editors:

Wheeler TL. An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/12204

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


University of Cape Town

15. Lovely, Graham. Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode.

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

 Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5)… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Lovely, G. (2011). Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/11135

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):

Lovely, Graham. “Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode.” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/11135.

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

MLA Handbook (7th Edition):

Lovely, Graham. “Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode.” 2011. Web. 23 Oct 2020.

Vancouver:

Lovely G. Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/11135.

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

Council of Science Editors:

Lovely G. Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/11135

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


University of Cape Town

16. Salmon, Catherine Anne. An analysis of the income tax treatment of South African collective investment schemes in securities.

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

 This dissertation analyses the legal nature of the relationship between a South African collective investment scheme in securities and the investors in such a scheme… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Salmon, C. A. (2013). An analysis of the income tax treatment of South African collective investment schemes in securities. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/5902

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):

Salmon, Catherine Anne. “An analysis of the income tax treatment of South African collective investment schemes in securities.” 2013. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/5902.

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

MLA Handbook (7th Edition):

Salmon, Catherine Anne. “An analysis of the income tax treatment of South African collective investment schemes in securities.” 2013. Web. 23 Oct 2020.

Vancouver:

Salmon CA. An analysis of the income tax treatment of South African collective investment schemes in securities. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/5902.

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

Council of Science Editors:

Salmon CA. An analysis of the income tax treatment of South African collective investment schemes in securities. [Thesis]. University of Cape Town; 2013. Available from: http://hdl.handle.net/11427/5902

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


University of Cape Town

17. Cullen, Catherine Laurá-Jeán. Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force.

Degree: Image, Finance and Tax, 2014, University of Cape Town

 Many of the countries in sub-Saharan Africa are classified within a sub-category of developing countries referred to as frontier economies. These economies are producing growth… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Cullen, C. L. (2014). Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/13075

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):

Cullen, Catherine Laurá-Jeán. “Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force.” 2014. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/13075.

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

MLA Handbook (7th Edition):

Cullen, Catherine Laurá-Jeán. “Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force.” 2014. Web. 23 Oct 2020.

Vancouver:

Cullen CL. Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force. [Internet] [Thesis]. University of Cape Town; 2014. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/13075.

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

Council of Science Editors:

Cullen CL. Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force. [Thesis]. University of Cape Town; 2014. Available from: http://hdl.handle.net/11427/13075

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


University of Cape Town

18. Krige, André Claude. Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners.

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

 During the 1980’s and onwards, the Western Cape’s Tax and High Courts were inundated with cases relating to the capital vs revenue classification on receipts… (more)

Subjects/Keywords: taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Krige, A. C. (2018). Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/31472

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):

Krige, André Claude. “Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners.” 2018. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/31472.

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

MLA Handbook (7th Edition):

Krige, André Claude. “Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners.” 2018. Web. 23 Oct 2020.

Vancouver:

Krige AC. Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/31472.

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

Council of Science Editors:

Krige AC. Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/31472

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


University of Cape Town

19. Olckers, Teresa. Tax consequences of the 2010 FIFA World Cup.

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

 With all the excitement in South Africa about the 2010 FIFA World Cup kicking off on 11 June 2010, tax relief will be granted on… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Olckers, T. (2011). Tax consequences of the 2010 FIFA World Cup. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/13508

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):

Olckers, Teresa. “Tax consequences of the 2010 FIFA World Cup.” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/13508.

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

MLA Handbook (7th Edition):

Olckers, Teresa. “Tax consequences of the 2010 FIFA World Cup.” 2011. Web. 23 Oct 2020.

Vancouver:

Olckers T. Tax consequences of the 2010 FIFA World Cup. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/13508.

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

Council of Science Editors:

Olckers T. Tax consequences of the 2010 FIFA World Cup. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/13508

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


University of Cape Town

20. Garrod, Yashaswini. Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects.

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

 [This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Garrod, Y. (2011). Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/10562

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):

Garrod, Yashaswini. “Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects.” 2011. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/10562.

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

MLA Handbook (7th Edition):

Garrod, Yashaswini. “Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects.” 2011. Web. 23 Oct 2020.

Vancouver:

Garrod Y. Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/10562.

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

Council of Science Editors:

Garrod Y. Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects. [Thesis]. University of Cape Town; 2011. Available from: http://hdl.handle.net/11427/10562

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


University of Cape Town

21. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 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 Oct 23]. 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

22. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 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 Oct 23]. 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

23. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 2020.

Vancouver:

Marais AJ. Simulation discussed : tax avoidance in the common law. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Oct 23]. 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

24. Davids, Tharwah. A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse".

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

 The BEPS Action 6 Report identified "tax treaty abuse", and in particular "treaty shopping", as one of the most important sources of BEPS. As such,… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Davids, T. (2015). A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse". (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/16575

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):

Davids, Tharwah. “A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse".” 2015. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/16575.

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

MLA Handbook (7th Edition):

Davids, Tharwah. “A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse".” 2015. Web. 23 Oct 2020.

Vancouver:

Davids T. A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse". [Internet] [Thesis]. University of Cape Town; 2015. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/16575.

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

Council of Science Editors:

Davids T. A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse". [Thesis]. University of Cape Town; 2015. Available from: http://hdl.handle.net/11427/16575

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


University of Cape Town

25. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 2020.

Vancouver:

Browne RA. Taxation as a real incentive for land conservation. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2020 Oct 23]. 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

26. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

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 October 23, 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. 23 Oct 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 Oct 23]. 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

27. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 2020.

Vancouver:

Lall RD. Islamic finance versus conventional finance and the taxation consequences. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2020 Oct 23]. 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

28. 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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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 October 23, 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. 23 Oct 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 Oct 23]. 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

29. Mayezana, Mbuyiseli. An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.

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

 This study focuses on the South African Revenue Service’s (SARS) powers to request “relevant material” as it pertains to the so called ‘lifestyle questionnaire”. It… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Mayezana, M. (2019). An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/30920

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):

Mayezana, Mbuyiseli. “An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.” 2019. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/30920.

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

MLA Handbook (7th Edition):

Mayezana, Mbuyiseli. “An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.” 2019. Web. 23 Oct 2020.

Vancouver:

Mayezana M. An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’. [Internet] [Thesis]. University of Cape Town; 2019. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/30920.

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

Council of Science Editors:

Mayezana M. An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’. [Thesis]. University of Cape Town; 2019. Available from: http://hdl.handle.net/11427/30920

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


University of Cape Town

30. Van Wijk, Adriaan Jacobus. Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.

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

 The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Van Wijk, A. J. (2012). Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/12203

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 Wijk, Adriaan Jacobus. “Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.” 2012. Thesis, University of Cape Town. Accessed October 23, 2020. http://hdl.handle.net/11427/12203.

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

MLA Handbook (7th Edition):

Van Wijk, Adriaan Jacobus. “Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.” 2012. Web. 23 Oct 2020.

Vancouver:

Van Wijk AJ. Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/11427/12203.

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

Council of Science Editors:

Van Wijk AJ. Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition. [Thesis]. University of Cape Town; 2012. Available from: http://hdl.handle.net/11427/12203

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

[1] [2] [3] [4] [5] … [65]

.