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Author: Stellenbosch University. Faculty of . Dept. of

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Die inkomstebelastinggevolge van verskillende boerdery-ondernemingsvorme

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Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte
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Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto
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n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika
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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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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika
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Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes
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Die inkomstebelastinggevolge van verpoeling by landboukoöperasies met spesifieke verwysing na koöperatiewe wynkelders
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'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom
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The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
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Die afrekbaarheid van rente [microform]
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A group income tax system for South Africa
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Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
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A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada
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Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer
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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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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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Die integrasie van die korporatiewe en individuele belastingstelsels in die Republiek van Suid-Afrika
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Die invloed van inkomstebelasting op die Suid-Afrikaanse landbou
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A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
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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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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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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)
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Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma