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Group taxation in South Africa : a contextual analysis
Includes bibliographical references (leaves 89-90).
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613342266294273 |
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| access_status_str | Open Access |
| author | Omar, Shaheen |
| author2 | Cramer, Peter |
| author_browse | Cramer, Peter Omar, Shaheen |
| author_facet | Cramer, Peter Omar, Shaheen |
| author_sort | Omar, Shaheen |
| collection | Thesis |
| description | Includes bibliographical references (leaves 89-90). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9268 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:36.552Z |
| 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:11427/9268 Group taxation in South Africa : a contextual analysis Omar, Shaheen Cramer, Peter Taxation Includes bibliographical references (leaves 89-90). A group taxation regime can be defined as: "a set of rules that enables corporate taxpayers to compute the tax liability of related corporations on a consolidated or combined basis(.) (and) ... encompasses not only full consolidation. but also tranifer of particular tax allributes between the members (?f a corporate group .. I. This definition is very broad and group taxation could be better understood when considering the more common forms of group taxation such as the group relief regime and the consolidation regime. The consolidation regime generally involves each company within a group of companies computing its own income after which the income is consolidated at the holding company-level for tax purposes. The holding company would thereafter become liable for the group's tax2 , whereas a group relief regime involves the ability of losses incurred by one company in a group of companies to be transferred to another member group company3. Does group taxation exist in South Africa? Based on the above, it would appear not. The more pertinent question that has to be answered is whether or not elements of group taxation currently exist in South African tax legislation. The debate in terms of the introduction of group taxation in South Africa was raised for the first time by the Margo Commission of Inquiry, which ultimately decided against recommending the introduction of group taxation. The Katz Commission of Inquiry however recommended the introduction of group taxation. National Treasury has however failed to act on the Katz Commission's recommendations. 2014-11-05T17:40:43Z 2014-11-05T17:40:43Z 2009 Master Thesis Masters MCom http://hdl.handle.net/11427/9268 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Omar, Shaheen Group taxation in South Africa : a contextual analysis |
| thesis_degree_str | Master's |
| title | Group taxation in South Africa : a contextual analysis |
| title_full | Group taxation in South Africa : a contextual analysis |
| title_fullStr | Group taxation in South Africa : a contextual analysis |
| title_full_unstemmed | Group taxation in South Africa : a contextual analysis |
| title_short | Group taxation in South Africa : a contextual analysis |
| title_sort | group taxation in south africa a contextual analysis |
| topic | Taxation |
| url | http://hdl.handle.net/11427/9268 |
| work_keys_str_mv | AT omarshaheen grouptaxationinsouthafricaacontextualanalysis |