Channels :: FRELIP Discovery

Author: Gutuza, Tracy

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Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?

Similar Items: Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?

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Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
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The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals
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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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Tax avoidance provisions of the South African Income Tax Act
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The Carbon Tax Act 15 of 2019 and the double-dividend hypothesis
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The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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