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Similar Items: Income taxation by residence and/or source in Lesotho

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Determining the residence of a trust : a South African income tax perspective
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Investors' deductions and allowances in film funds : German and South African income tax laws compared
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996
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Value-added tax : a critical analysis of input tax in respect of share issue costs
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
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Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
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Expenditure incurred in the production of income from an illegal source
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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
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Critical analysis of the rental income definition included under section 25BB of the Income tax act
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A critical analysis of the taxation applicable to South African sports organisations
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Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
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Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
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Telecommunications law and regulation in Lesotho: a critical analysis
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Impact of the Lesotho Highlands Water Project in poverty alleviation in Lesotho
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste

Author: Emslie, Trevor S.

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Income taxation by residence and/or source in Lesotho

Author: Hlajoane, Dorothy Masebili

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Income taxation by residence and/or source in Lesotho