Author: Stellenbosch University. Faculty of . Dept. of
Similar Items: The taxation of trading stock : the history and theoretical basis
- Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
- The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
- The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)
- Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
- A critical analysis of the interpretation of the term "associated enterprise" in provisions in South African double taxation agreement based on Article 9 of the Organisation for Economic Cooperation and Development's Model Tax Convention on Income and on Capital
- A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust