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You searched for subject:(taxation). Showing records 1 – 30 of 1718 total matches.

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Texas A&M University

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

Degree: 2009, Texas A&M University

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Cook, Kirsten Abram. “Three essays on taxation.” 2009. Thesis, Texas A&M University. Accessed May 19, 2019. http://hdl.handle.net/1969.1/ETD-TAMU-1396.

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

MLA Handbook (7th Edition):

Cook, Kirsten Abram. “Three essays on taxation.” 2009. Web. 19 May 2019.

Vancouver:

Cook KA. Three essays on taxation. [Internet] [Thesis]. Texas A&M University; 2009. [cited 2019 May 19]. Available from: http://hdl.handle.net/1969.1/ETD-TAMU-1396.

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

Council of Science Editors:

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

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


University of Cape Town

2. Maule, James Alexander Carteret. The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract.

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

 In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted that one of the primary problems facing the taxation of derivatives… (more)

Subjects/Keywords: Taxation

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

APA (6th Edition):

Maule, J. A. C. (2018). The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29767

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):

Maule, James Alexander Carteret. “The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29767.

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

MLA Handbook (7th Edition):

Maule, James Alexander Carteret. “The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract.” 2018. Web. 19 May 2019.

Vancouver:

Maule JAC. The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29767.

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

Council of Science Editors:

Maule JAC. The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29767

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Swartz, Rikotoka Punaje. “Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29826.

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

MLA Handbook (7th Edition):

Schutters, Clint Charles. “Value-added tax:Analysis of the supply of cross border electronic services.” 2018. Web. 19 May 2019.

Vancouver:

Schutters CC. Value-added tax:Analysis of the supply of cross border electronic services. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29826.

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

Council of Science Editors:

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

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


Stellenbosch University

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

Degree: MAcc, Accountancy, 2011, Stellenbosch University

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

Subjects/Keywords: Taxation

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APA · 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 May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. Available from: http://hdl.handle.net/10019.1/17808.

Council of Science Editors:

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


Stellenbosch University

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

Degree: MComm, Accountancy, 2011, Stellenbosch University

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Bovijn, Silke. “Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer.” 2011. Thesis, Stellenbosch University. Accessed May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. Available from: http://hdl.handle.net/10019.1/17961.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Ungerer, Maryke. “Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.” 2013. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/11729.

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

MLA Handbook (7th Edition):

Ungerer, Maryke. “Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.” 2013. Web. 19 May 2019.

Vancouver:

Ungerer M. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/11729.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Strandvik, Ulrik Bernhard. “Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?.” 2011. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Saggers, Graeme Donald. “A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones.” 2015. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/16869.

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

MLA Handbook (7th Edition):

Saggers, Graeme Donald. “A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones.” 2015. Web. 19 May 2019.

Vancouver:

Saggers GD. A critical analysis of the fiscal incentives offered to a particular South African Special Economic Zones. [Internet] [Thesis]. University of Cape Town; 2015. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/16869.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Van der Mescht, Elizabeth. “Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts.” 2012. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/12202.

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

MLA Handbook (7th Edition):

Van der Mescht, Elizabeth. “Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts.” 2012. Web. 19 May 2019.

Vancouver:

Van der Mescht E. Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/12202.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Rossouw, Dewald Pierre. “The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court).” 2010. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/11805.

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

MLA Handbook (7th Edition):

Rossouw, Dewald Pierre. “The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court).” 2010. Web. 19 May 2019.

Vancouver:

Rossouw DP. The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court). [Internet] [Thesis]. University of Cape Town; 2010. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/11805.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Basson, Christiaan Pieter. “The implications of wealth transfer taxation in the absence of estate duty.” 2015. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

Vancouver:

Basson CP. The implications of wealth transfer taxation in the absence of estate duty. [Internet] [Thesis]. University of Cape Town; 2015. [cited 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Mausling, Hermana. “The effectiveness of the tenth schedule tax regime to attract and retain foreign investment: The current issues and uncertainties experienced within the tenth schedule tax regime and a comparison between the incentives provided by the tenth schedule and those provided by the Ghana oil and gas tax regim.” 2016. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Marais, Albertus Johannes. “Simulation discussed : tax avoidance in the common law.” 2012. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

Vancouver:

Marais AJ. Simulation discussed : tax avoidance in the common law. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Augustin, Natalie. “Factors to be considered when establishing the place of effective management in a digital economy.” 2016. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/21750.

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

MLA Handbook (7th Edition):

Augustin, Natalie. “Factors to be considered when establishing the place of effective management in a digital economy.” 2016. Web. 19 May 2019.

Vancouver:

Augustin N. Factors to be considered when establishing the place of effective management in a digital economy. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/21750.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Nkumanda, Nomhle Carol. “The intended or unintended income tax consequences arising from losses on loans : a case study analysis.” 2011. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/13045.

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

MLA Handbook (7th Edition):

Nkumanda, Nomhle Carol. “The intended or unintended income tax consequences arising from losses on loans : a case study analysis.” 2011. Web. 19 May 2019.

Vancouver:

Nkumanda NC. The intended or unintended income tax consequences arising from losses on loans : a case study analysis. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/13045.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Flynn, Byron. “Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy.” 2016. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/21746.

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

MLA Handbook (7th Edition):

Flynn, Byron. “Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy.” 2016. Web. 19 May 2019.

Vancouver:

Flynn B. Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/21746.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Browne, Richard Arthur. “Taxation as a real incentive for land conservation.” 2011. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

Vancouver:

Browne RA. Taxation as a real incentive for land conservation. [Internet] [Thesis]. University of Cape Town; 2011. [cited 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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APA · 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 May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Lall, Rabia D. “Islamic finance versus conventional finance and the taxation consequences.” 2013. Thesis, University of Cape Town. Accessed May 19, 2019. 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. 19 May 2019.

Vancouver:

Lall RD. Islamic finance versus conventional finance and the taxation consequences. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2019 May 19]. 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

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Juul, Leanne. “Timing of immovable property transactions to determine the incidence of tax in South Africa.” 2016. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/23786.

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

MLA Handbook (7th Edition):

Juul, Leanne. “Timing of immovable property transactions to determine the incidence of tax in South Africa.” 2016. Web. 19 May 2019.

Vancouver:

Juul L. Timing of immovable property transactions to determine the incidence of tax in South Africa. [Internet] [Thesis]. University of Cape Town; 2016. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/23786.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Bland, Timothy Luke. “Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries.” 2013. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/5909.

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

MLA Handbook (7th Edition):

Bland, Timothy Luke. “Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries.” 2013. Web. 19 May 2019.

Vancouver:

Bland TL. Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries. [Internet] [Thesis]. University of Cape Town; 2013. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/5909.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Bhoobun, Dineshwar. “Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?.” 2012. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/10160.

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

MLA Handbook (7th Edition):

Bhoobun, Dineshwar. “Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?.” 2012. Web. 19 May 2019.

Vancouver:

Bhoobun D. Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?. [Internet] [Thesis]. University of Cape Town; 2012. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/10160.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Futter, Alison Jane. “The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes.” 2010. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/10488.

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

MLA Handbook (7th Edition):

Futter, Alison Jane. “The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes.” 2010. Web. 19 May 2019.

Vancouver:

Futter AJ. The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes. [Internet] [Thesis]. University of Cape Town; 2010. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/10488.

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

Council of Science Editors:

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

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


University of Cape Town

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

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

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

Subjects/Keywords: Taxation

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

Jugdhaw, Diara. “Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29413.

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

MLA Handbook (7th Edition):

Jugdhaw, Diara. “Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?.” 2018. Web. 19 May 2019.

Vancouver:

Jugdhaw D. Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29413.

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

Council of Science Editors:

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

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


University of Cape Town

26. Kay-Hards, James. The effect and application of section 8C in respect of the Private Equity Industry.

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

 Employers have used various means to remunerate, retain and incentivize employees. One of these methods, is through the allocation of ownership in the employer to… (more)

Subjects/Keywords: Taxation

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

APA (6th Edition):

Kay-Hards, J. (2018). The effect and application of section 8C in respect of the Private Equity Industry. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29237

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):

Kay-Hards, James. “The effect and application of section 8C in respect of the Private Equity Industry.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29237.

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

MLA Handbook (7th Edition):

Kay-Hards, James. “The effect and application of section 8C in respect of the Private Equity Industry.” 2018. Web. 19 May 2019.

Vancouver:

Kay-Hards J. The effect and application of section 8C in respect of the Private Equity Industry. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29237.

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

Council of Science Editors:

Kay-Hards J. The effect and application of section 8C in respect of the Private Equity Industry. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29237

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


University of Cape Town

27. Stemmet, Vicki. Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax.

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

 South Africa has one of the highest wealth inequality rates in the world, and there is a dire need for practical methods of redistribution of… (more)

Subjects/Keywords: Taxation

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

APA (6th Edition):

Stemmet, V. (2018). Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29277

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):

Stemmet, Vicki. “Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29277.

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

MLA Handbook (7th Edition):

Stemmet, Vicki. “Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax.” 2018. Web. 19 May 2019.

Vancouver:

Stemmet V. Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29277.

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

Council of Science Editors:

Stemmet V. Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29277

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


University of Cape Town

28. Van Der Merwe, Juanita. Income Tax Penalties and the Doctrine of Punishment.

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

 This dissertation explores the penalty regime provided for in the Tax Administration Act, No 28 of 2011 (‘the Admin Act’), and implementation thereof in certain… (more)

Subjects/Keywords: Taxation

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

APA (6th Edition):

Van Der Merwe, J. (2018). Income Tax Penalties and the Doctrine of Punishment. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/29213

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, Juanita. “Income Tax Penalties and the Doctrine of Punishment.” 2018. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/29213.

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, Juanita. “Income Tax Penalties and the Doctrine of Punishment.” 2018. Web. 19 May 2019.

Vancouver:

Van Der Merwe J. Income Tax Penalties and the Doctrine of Punishment. [Internet] [Thesis]. University of Cape Town; 2018. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/29213.

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 J. Income Tax Penalties and the Doctrine of Punishment. [Thesis]. University of Cape Town; 2018. Available from: http://hdl.handle.net/11427/29213

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


University of Cape Town

29. 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

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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 May 19, 2019. 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. 19 May 2019.

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 2019 May 19]. 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


University of Cape Town

30. Appollis, Afton Leandre. The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships.

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

 The taxation of international partnerships has particular relevance for South Africa. Zaaiman (2008:5) remarks that South African investors often have limited choice in the legal… (more)

Subjects/Keywords: Taxation

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Appollis, A. L. (2010). The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships. (Thesis). University of Cape Town. Retrieved from http://hdl.handle.net/11427/13509

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):

Appollis, Afton Leandre. “The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships.” 2010. Thesis, University of Cape Town. Accessed May 19, 2019. http://hdl.handle.net/11427/13509.

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

MLA Handbook (7th Edition):

Appollis, Afton Leandre. “The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships.” 2010. Web. 19 May 2019.

Vancouver:

Appollis AL. The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships. [Internet] [Thesis]. University of Cape Town; 2010. [cited 2019 May 19]. Available from: http://hdl.handle.net/11427/13509.

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

Council of Science Editors:

Appollis AL. The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships. [Thesis]. University of Cape Town; 2010. Available from: http://hdl.handle.net/11427/13509

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

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