Channels :: FRELIP Discovery

Author: Roeleveld, Jennifer

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Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners

Similar Items: Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners

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Handwritten tax receipt recognition method based on improved DBNet and CRNN
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The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower
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Capital Gains Tax-Capita Selecta on capital losses
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Income Tax Penalties and the Doctrine of Punishment
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Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties
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The role of a warehouse receipt system : a case study of the Malawian Agricultural Commodity Exchange
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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
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Quantifying tax revenue on customer loyalty rewards : the case of Dis-Chem in South Africa
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A comparative analysis of the meaning of 'mining operations' for income tax purposes
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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
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An analysis of the income tax treatment of South African collective investment schemes in securities
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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
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A critical assessment of the capital gains tax as a fiscal policy tool for South Africa
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Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
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Implications of tax reform in selected countries for taxation of income in agriculture
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
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The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
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The intended or unintended income tax consequences arising from losses on loans : a case study analysis
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The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries
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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
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A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)
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Association of the Affordable Care Act With Receipt of Guideline‐Concordant Adjuvant Chemotherapy for Colon and Non‐Small Cell Lung Cancer
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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
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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