Results for "Tax"

Results for "Tax" Showing 1 - 50 results of 562 Laminas_Feed_Writer 2 (https://getlaminas.org) https://search.frelip.org/Search/Results?sort=last_indexed+desc&limit=50&lookfor=%22Tax%22&type=Subject&lng=en 562 0 50 Exploring the potential incidence of corporate income tax in South Africa Wed, 01 Jul 2026 04:02:34 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F43374 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F43374 De Jong, Jesse Rae Phumlani Thesis 2026 De Jong, Jesse Rae Phumlani 0 Critical analysis of the rental income definition included under section 25BB of the Income tax act Wed, 01 Jul 2026 04:02:20 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F43336 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F43336 Hector, Thierry Thesis 2026 Hector, Thierry 0 The Determinants of Non-Performing Loans: Evidence from African Banking Systems Wed, 10 Jun 2026 12:53:33 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37743 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37743 Paul, Michael Thesis 2023 Paul, Michael 0 The taxation of electronic commerce in South Africa Wed, 10 Jun 2026 12:53:14 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F42897 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F42897 Buys, Christo Reinhardt Thesis 2026 Buys, Christo Reinhardt 0 Piotroski's F-Score in the Chinese A-Share market Wed, 10 Jun 2026 12:53:07 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F24520 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F24520 Deng, Xiaoyu Thesis 2017 Deng, Xiaoyu 0 A lifeline for Small Business in South Africa: An evaluation of section 12J, Venture Capital Incentives Wed, 10 Jun 2026 12:52:35 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F32927 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F32927 Mynhardt, Tertius Mader Thesis 2021 Mynhardt, Tertius Mader 0 Foreign portfolio equity flows in selected Sub-Saharan Africa Countries: the underlying process, impact on stock market capitalisation, and policy options Wed, 10 Jun 2026 12:52:26 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F35873 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F35873 Mbao, Francis Ziwele Thesis 2022 Mbao, Francis Ziwele 0 Will implementing pillar two measures hinder the rehabilitation of South African Mines? Wed, 10 Jun 2026 12:50:49 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F42250 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F42250 Gouws, Janke Thesis 2025 Gouws, Janke 0 An analysis of the income tax treatment of realised gains and losses from the use of short positions in South African hedge fund portfolio fundamental paired trades Wed, 10 Jun 2026 12:50:45 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F25658 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F25658 Wiese, Peter Thesis 2017 Wiese, Peter 0 Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature? Wed, 10 Jun 2026 12:49:53 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F19744 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F19744 Mohamed, Ismail Thesis 2016 Mohamed, Ismail 0 The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts Wed, 10 Jun 2026 12:49:43 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F25267 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F25267 Elliott, Sarah Thesis 2017 Elliott, Sarah 0 The effect of idiosyncratic and macroeconomic risk on cash holdings Wed, 10 Jun 2026 12:49:23 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37338 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37338 Kadzima, Marvelous Thesis 2023 Kadzima, Marvelous 0 The Effect of Dataset Size on the Performance of Classification Algorithms for Credit Scoring Wed, 10 Jun 2026 12:49:12 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37193 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37193 Gidlow, Liam Thesis 2023 Gidlow, Liam 0 Disclosure and the cost of capital Wed, 10 Jun 2026 12:48:27 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F40221 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F40221 Koopman, Anthony C Thesis 2024 Koopman, Anthony C 0 Covered Interest Parity and XVAs Wed, 10 Jun 2026 12:48:15 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F41281 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F41281 Pavlou, Danae Thesis 2025 Pavlou, Danae 0 The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law Wed, 10 Jun 2026 12:48:08 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F16705 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F16705 McCann, Patrick Joseph Thesis 2016 McCann, Patrick Joseph 0 Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act) Wed, 10 Jun 2026 12:48:01 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F35361 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F35361 Beckmann, Nicolai Friedrich Thesis 2021 Beckmann, Nicolai Friedrich 0 The Admissibility of Extrinsic Evidence in the Interpretation of Double Tax Conventions - A South African Perspective Wed, 10 Jun 2026 12:47:35 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F32577 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F32577 Claassen, Theunis Cornelis Thesis 2021 Claassen, Theunis Cornelis 0 ‘Tax exceptionalism': a South African tax law perspective Wed, 10 Jun 2026 12:47:26 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F41309 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F41309 Tembe, Fezile Thesis 2025 Tembe, Fezile 0 The deductibility of future expenditure on contract in terms of section 24C Wed, 10 Jun 2026 12:47:17 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F96660 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F96660 Calitz, Johanna Eliza Thesis 2015 Calitz, Johanna Eliza 0 Grondverwante belastings in Suid-Afrika met spesifieke verwysing na die moontlike instelling van 'n landbougrondbelasting Wed, 10 Jun 2026 12:47:16 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54754 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54754 Jacobs, A. E.(Antonie Egbert) Thesis 2012 Jacobs, A. E.(Antonie Egbert) 0 A comparative evaluation of the South African income tax regime for investments using trusts Wed, 10 Jun 2026 12:47:15 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F128938 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F128938 Herbst, Hendri Thesis 2023 Herbst, Hendri 0 mSCOA : challenges of intergovernmental relations within cooperative government : a case study of Langeberg Municipality in the Western Cape Wed, 10 Jun 2026 12:47:07 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F108249 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F108249 Brown, Bradley Thesis 2020 Brown, Bradley 0 A critical analysis of the interpretation of the term "associated enterprise" in provisions in South African double taxation agreement based on Article 9 of the Organisation for Economic Cooperation and Development's Model Tax Convention on Income and on Capital Wed, 10 Jun 2026 12:46:57 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F109162 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F109162 Greeff, Andre Thesis 2020 Greeff, Andre 0 A critical analysis of the scope of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa Wed, 10 Jun 2026 12:46:49 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F106995 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F106995 Oosthuizen, Marlene Thesis 2019 Oosthuizen, Marlene 0 Boedelsamesmelting : 'n oorsig van tersaaklike wetgewing, regspraak en die departementele praktyk Wed, 10 Jun 2026 12:46:44 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54673 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54673 Botha, Anna Elizabeth Thesis 2012 Botha, Anna Elizabeth 0 Tax revenue mobilisation : improving personal income tax compliance in South Africa Wed, 10 Jun 2026 12:46:43 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104884 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104884 Dare, Chengetai Thesis 2018 Dare, Chengetai 0 Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962 Wed, 10 Jun 2026 12:46:39 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F102747 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F102747 Janse van Rensburg, Pieter Johan Thesis 2017 Janse van Rensburg, Pieter Johan 0 Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962 Wed, 10 Jun 2026 12:46:38 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326 Rupping, Jacobus Adriaan Thesis 2014 Rupping, Jacobus Adriaan 0 A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada Wed, 10 Jun 2026 12:46:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340 Du Toit, Christine Thesis 2012 Du Toit, Christine 0 An investigation into reference-day risk-free metrics in the context of modern portfolio theory on the JSE Wed, 10 Jun 2026 12:46:30 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F31380 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F31380 Feinstein, Samuel G Thesis 2020 Feinstein, Samuel G 0 Die belastingaftrekbaarheid van sagteware Wed, 10 Jun 2026 12:46:21 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20434 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20434 Louw, Sanelda Thesis 2012 Louw, Sanelda 0 An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended Wed, 10 Jun 2026 12:46:16 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520 Geldenhuys, Bernard Thesis 2011 Geldenhuys, Bernard 0 Assessing the level of efficiency and effectiveness of tax administration in Eritrea Wed, 10 Jun 2026 12:46:16 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53299 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53299 Hailemicael Arey, Ogbagergis Thesis 2012 Hailemicael Arey, Ogbagergis 0 Attitudes of stakeholders towards web-based disclosure: empirical evidence from an emerging economy Wed, 10 Jun 2026 12:46:13 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F29347 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F29347 Bekoe, Rita Amoah Thesis 2019 Bekoe, Rita Amoah 0 The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses Wed, 10 Jun 2026 12:45:56 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104960 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104960 Basson, Remerta Thesis 2018 Basson, Remerta 0 Gestruktureerde regsgefundeerde metodologie vir die inkomste-kapitaal riglyne en verwante subjektiwiteitsvraagstukke in die Suid-Afrikaanse inkomstebelastingreg Wed, 10 Jun 2026 12:45:54 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831 Swanepoel, Leon Thesis 2010 Swanepoel, Leon 0 n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996 Wed, 10 Jun 2026 12:45:41 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F55612 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F55612 Louw, Petrus Francois Thesis 2012 Louw, Petrus Francois 0 'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom Wed, 10 Jun 2026 12:45:40 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426 Isaacs, Henry David Thesis 2012 Isaacs, Henry David 0 Identifying jumps in financial time series: a comparative study of jump detection tests Wed, 10 Jun 2026 12:45:39 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F36923 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F36923 Eisenstein, Kaylah Thesis 2023 Eisenstein, Kaylah 0 A critical analysis of the concepts permanent establishment and foreign business establishment Wed, 10 Jun 2026 12:45:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21139 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21139 Van Schaik, Rozelle Thesis 2012 Van Schaik, Rozelle 0 n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika Wed, 10 Jun 2026 12:45:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520 De Jongh, R. B. (Robert Barnard) Thesis 2012 De Jongh, R. B. (Robert Barnard) 0 An enquiry into the factors affecting the development of the South African tax structure (1946/47-1985/86) Wed, 10 Jun 2026 12:45:31 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F15861 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F15861 Wainer, Graham D Thesis 2015 Wainer, Graham D 0 Investerings- en aanvangstoelae : 'n teoretiese en empiriese studie Wed, 10 Jun 2026 12:45:29 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F64746 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F64746 Mostert, F. J.(Frederik Jacobus) Thesis 2012 Mostert, F. J.(Frederik Jacobus) 0 Determining the residence of a trust : a South African income tax perspective Wed, 10 Jun 2026 12:45:26 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F100596 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F100596 Muller, Catharina Petronella Johanna Thesis 2017 Muller, Catharina Petronella Johanna 0 Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste Wed, 10 Jun 2026 12:45:22 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F50898 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F50898 Wiese, Adelle Thesis 2012 Wiese, Adelle 0 Essays on fiscal policy in South Africa Wed, 10 Jun 2026 12:45:19 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F107770 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F107770 Kemp, Johannes Hermanus Thesis 2020 Kemp, Johannes Hermanus 0 Investigating whether the granting of services and the right of use of assets would constitute dividends in specie Wed, 10 Jun 2026 12:45:15 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104959 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F104959 Kok, Michael Thesis 2018 Kok, Michael 0 Herding by South African Equity Unit Trusts: An analysis of the causes and extent of herding behaviour on the JSE Limited Wed, 10 Jun 2026 12:45:06 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37023 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F37023 Wagenvoorde, Guy Thesis 2023 Wagenvoorde, Guy 0 Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma Wed, 10 Jun 2026 12:44:59 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20425 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20425 Marx, Erick Thesis 2012 Marx, Erick 0