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The Income Tax treatment of hybrid inter-corporate financial arrangements
Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022.
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| Format: | Thesis |
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University of Pretoria
2023
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| _version_ | 1867613652910080000 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 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 (LLM (Tax Law))--University of Pretoria, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/89724 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:39:33.692Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:2263/89724 The Income Tax treatment of hybrid inter-corporate financial arrangements Van Zyl, Stephanus alexanderpvdw@gmail.com Persaud-van der Westhuizen, Alexander Gobin Sandor UCTD Tax law Tax avoidance Tax evasion Equity Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022. This mini dissertation is prohibited indefinitely There are various ways to fund a corporate, the two most prevalent ways are through debt or equity. Revenue authorities can investigate a transaction, and if they are of the opinion that it has features or qualities that are better suited with an alternative type of transaction, they may recharacterize it and consider it as such for tax purposes. This research examines SARS/OECD reports which provides specific guidance on issues related to the pricing of financial transactions especially intra-group loans. Mercantile Law LLM (Tax Law) Unrestricted 2023-02-21T14:13:39Z 2023-02-21T14:13:39Z 2023-04 2022 Mini Dissertation * A2023 https://repository.up.ac.za/handle/2263/89724 © 2022 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 Tax law Tax avoidance Tax evasion Equity The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title | The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title_full | The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title_fullStr | The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title_full_unstemmed | The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title_short | The Income Tax treatment of hybrid inter-corporate financial arrangements |
| title_sort | income tax treatment of hybrid inter corporate financial arrangements |
| topic | UCTD Tax law Tax avoidance Tax evasion Equity |
| url | https://repository.up.ac.za/handle/2263/89724 |