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Income tax deductions available to taxpayees in respect of payment for intellectual property
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613579380785152 |
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| access_status_str | Open Access |
| author2 | De Swardt, Redge D. |
| author_browse | De Swardt, Redge D. |
| author_facet | De Swardt, Redge D. |
| collection | Thesis |
| dc_rights_str_mv | © 2010, 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 | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31042 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:23.596Z |
| 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:2263/31042 Income tax deductions available to taxpayees in respect of payment for intellectual property De Swardt, Redge D. rudi.oosthuizen@up.ac.za Oosthuizen, Rudi UCTD Intellectual property Intellektuele eiendom Belastingpligtiges Tax payers Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010. The purpose of this study was to investigate the various income tax deductions which may be available to taxpayers who make payments in respect of intellectual property. Taxpayers who use intellectual property (such as patents and trade marks) in their trade in the production of income, may obtain the right of such use in a number of different ways. The nature of the transaction granting the taxpayer the use of intellectual property items determines the tax treatment thereof. Taxpayers may be able to claim deductions for the cost of using these items in terms of specific income tax sections or in terms of the general deduction formula. AFRIKAANS : Hierdie studie ondersoek die verskeie aftrekkings wat vir inkomstebelastingdoeleindes geëis kan word deur ‘n belastingpligtige ten opsigte van betalings gemaak met betrekking tot intellektuele eiendom. Belastingpligtiges wat intellektuele eiendom (soos patente en handelsmerke) in hulle bedryf aanwend in die voortbrenging van inkomste, kan die reg van sodanige aanwending op verskillende maniere bekom. Die aard van die transaksie wat aan die belastingpligtige die reg van gebruik van intellektuele eiendoms items verleen, bepaal die belastinghantering daarvan. Belastingpligtiges kan moontlik die koste van gebruik van sodanige items ingevolge spesifieke artikels van die wet of die algemene aftrekkingsformule eis. Taxation MCom (Taxation) restricted 2013-09-09T08:02:19Z 2011-07-27 2013-09-09T08:02:19Z 2011-04-07 2010-07-27 2011-07-25 Mini Dissertation Oosthuizen, R 2010, Income tax deductions available to taxpayees in respect of payment for intellectual property, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07252011-150347/ > F11/555/gm http://hdl.handle.net/2263/31042 http://upetd.up.ac.za/thesis/available/etd-07252011-150347/ en © 2010, 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 | UCTD Intellectual property Intellektuele eiendom Belastingpligtiges Tax payers Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title | Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title_full | Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title_fullStr | Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title_full_unstemmed | Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title_short | Income tax deductions available to taxpayees in respect of payment for intellectual property |
| title_sort | income tax deductions available to taxpayees in respect of payment for intellectual property |
| topic | UCTD Intellectual property Intellektuele eiendom Belastingpligtiges Tax payers |
| url | http://hdl.handle.net/2263/31042 http://upetd.up.ac.za/thesis/available/etd-07252011-150347/ |