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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts

Thesis (MAcc)--Stellenbosch University, 2020.

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Bibliographic Details
Main Author:	Hewitt, Mark John
Other Authors:	Malan, Monique
Format:	Thesis
Language:	en_ZA
Published:	Stellenbosch : Stellenbosch University 2020
Subjects:	Income Tax Act > South Africa Tax deductions > South Africa Income Tax Act, 1962 > South Africa Tax > South Africa UCTD
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Internet

http://hdl.handle.net/10019.1/108419