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Tax implications for business rescues in South African Law
Dissertation (LLM)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613435403960320 |
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| access_status_str | Open Access |
| author2 | Boraine, A. (Andre), 1957- |
| author_browse | Boraine, A. (Andre), 1957- |
| author_facet | Boraine, A. (Andre), 1957- |
| collection | Thesis |
| dc_rights_str_mv | © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria |
| description | Dissertation (LLM)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/26627 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:06.245Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/26627 Tax implications for business rescues in South African Law Boraine, A. (Andre), 1957- upetd@up.ac.za Du Toit, Leo Corporate rescue Corporations Tax Act Income Tax Act Judicial management Scheme of arrangement Section 311 schemes of arrangement Section 91a settlements South African Revenue Service (SARS) The Crown Tax Administration Act Value added tax (VAT) Her Majesty’s Revenue and Customs (HMRC) Compromise Company voluntary arrangement Capital gains tax Business rescue Alternative dispute resolution Administration UCTD Dissertation (LLM)--University of Pretoria, 2012. The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future. Procedural Law unrestricted 2013-09-07T06:51:09Z 2013-07-29 2013-09-07T06:51:09Z 2013-04-18 2012 2013-07-24 Dissertation Du Toit, L 2012, Tax implications for business rescues in South African Law, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26627 > F13/4/609/gm http://hdl.handle.net/2263/26627 http://upetd.up.ac.za/thesis/available/etd-07242013-124358/ © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria application/pdf University of Pretoria |
| spellingShingle | Corporate rescue Corporations Tax Act Income Tax Act Judicial management Scheme of arrangement Section 311 schemes of arrangement Section 91a settlements South African Revenue Service (SARS) The Crown Tax Administration Act Value added tax (VAT) Her Majesty’s Revenue and Customs (HMRC) Compromise Company voluntary arrangement Capital gains tax Business rescue Alternative dispute resolution Administration UCTD Tax implications for business rescues in South African Law |
| title | Tax implications for business rescues in South African Law |
| title_full | Tax implications for business rescues in South African Law |
| title_fullStr | Tax implications for business rescues in South African Law |
| title_full_unstemmed | Tax implications for business rescues in South African Law |
| title_short | Tax implications for business rescues in South African Law |
| title_sort | tax implications for business rescues in south african law |
| topic | Corporate rescue Corporations Tax Act Income Tax Act Judicial management Scheme of arrangement Section 311 schemes of arrangement Section 91a settlements South African Revenue Service (SARS) The Crown Tax Administration Act Value added tax (VAT) Her Majesty’s Revenue and Customs (HMRC) Compromise Company voluntary arrangement Capital gains tax Business rescue Alternative dispute resolution Administration UCTD |
| url | http://hdl.handle.net/2263/26627 http://upetd.up.ac.za/thesis/available/etd-07242013-124358/ |