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The perennial problem: a critical analysis of the income versus capital distinction in respect of share transactions in the new "Digital" economy
This dissertation will examine the application of the test used to distinguish income from capital in South African Income Tax law and critically analyse the problems associated therewith. Such problems relate to the nature of a receipt or accrual upon the disposal of an asset as well as a range of...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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