Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
The treatment of realisation companies is not directly dealt with by South Africa legislation and the jurisprudence focused thereon has developed in accordance with the needs of commercial entities to dispose of property. The relevant terms of our governing legislation has, in response to this solut...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2016
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
- Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?
- Utilisation of assessed losses in South Africa and an overview of some of the lessons to learn from some reported judgments on the topic
- Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets
- The utilisation of assessed losses by mining companies : critical analysis of the armgold/harmony freegold judgment
- Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime
- Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review