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Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
Includes bibliographical references.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613162471161856 |
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| access_status_str | Open Access |
| author | Govender, Preshnee |
| author2 | Gutuza, Tracy |
| author_browse | Govender, Preshnee Gutuza, Tracy |
| author_facet | Gutuza, Tracy Govender, Preshnee |
| author_sort | Govender, Preshnee |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9170 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:45.395Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/9170 Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? Govender, Preshnee Gutuza, Tracy Tax Law Includes bibliographical references. This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed. 2014-11-05T03:54:03Z 2014-11-05T03:54:03Z 2014 Master Thesis Masters LLM http://hdl.handle.net/11427/9170 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Govender, Preshnee Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| thesis_degree_str | Master's |
| title | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| title_full | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| title_fullStr | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| title_full_unstemmed | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| title_short | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? |
| title_sort | does a mineral right constitute immovable property for purposes of the income tax act and double tax treaties |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/9170 |
| work_keys_str_mv | AT govenderpreshnee doesamineralrightconstituteimmovablepropertyforpurposesoftheincometaxactanddoubletaxtreaties |