Results for "Taxation Law and legislation South Africa" Showing 1 - 24 results of 24 Laminas_Feed_Writer 2 (https://getlaminas.org) https://search.frelip.org/Search/Results?sort=last_indexed+desc&limit=50&lookfor=%22Taxation++Law+and+legislation++South+Africa%22&type=Subject&lng=en 24 0 50 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 n Vergelykende studie van die algemene werking van die byvoordeelstelsels in Suid-Afrika en Australie en die belasbaarheid van motorvoordele Wed, 10 Jun 2026 12:46:55 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51366 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51366 Aucamp, Piet Thesis 2012 Aucamp, Piet 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 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 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 A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust Wed, 10 Jun 2026 12:45:40 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648 Engelbrecht, Waldette Anne Thesis 2013 Engelbrecht, Waldette Anne 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 A critical analysis of the legal environment in respect of the private equity industry in South Africa Wed, 10 Jun 2026 12:45:06 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F103466 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F103466 Oaker, Wentzel Thesis 2018 Oaker, Wentzel 0 Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962 Wed, 10 Jun 2026 12:44:52 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51219 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51219 Wesson, Nicolene Thesis 2012 Wesson, Nicolene 0 Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962 Wed, 10 Jun 2026 12:44:49 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F97788 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F97788 Thiart, Cara Thesis 2015 Thiart, Cara 0 Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika Wed, 10 Jun 2026 12:44:42 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20424 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20424 Steenkamp, Casper Jan Hendrik Thesis 2012 Steenkamp, Casper Jan Hendrik 0 Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962 Wed, 10 Jun 2026 12:44:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15521 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15521 Van der Westhuysen, Gerdi Thesis 2011 Van der Westhuysen, Gerdi 0 Die invloed van elektroniese handel op die toepaslikheid van die Wet op Belasting op Toegevoegde Waarde, no. 89 van 1991 Wed, 10 Jun 2026 12:44:01 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3404 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3404 Oosthuizen, Sonia Thesis 2008 Oosthuizen, Sonia 0 Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto Wed, 10 Jun 2026 12:43:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20429 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20429 De Villiers, Deon Bernard Malan Thesis 2012 De Villiers, Deon Bernard Malan 0 ’n Kritiese ondersoek na die betekenis en omvang van die term “opvoedkundige dienste” soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur ’n universiteit uitgevoer Wed, 10 Jun 2026 12:43:14 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86409 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86409 Herron, Andrea Thesis 2014 Herron, Andrea 0 Third party appointments in South African tax law : a comparison with South African civil procedure law and a constitutional review Wed, 10 Jun 2026 12:42:59 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F106998 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F106998 Burger, Frances Thesis 2019 Burger, Frances 0 Geld die gewone reëls en beginsels van wetsuitleg by die uitleg van belastingwetgewing? Wed, 10 Jun 2026 12:41:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20430 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20430 Taljaard, Jochemus Cornelius Thesis 2012 Taljaard, Jochemus Cornelius 0 'n Ondersoek na die benadering vir die toetsing van die besigheidsdoelwittoets in die normaliteitsvereiste van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, soos gewysig gedurende 1996 Wed, 10 Jun 2026 12:41:18 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51352 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51352 Taylor, Anna Louisa Thesis 2012 Taylor, Anna Louisa 0 Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes Wed, 10 Jun 2026 12:40:56 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20427 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20427 Coetzee, Liezel Thesis 2012 Coetzee, Liezel 0 Die belasting van buitelandse dividende in die Republiek van Suid-Afrika Wed, 10 Jun 2026 12:40:53 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19901 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19901 Van Wyk, Ellane Thesis 2012 Van Wyk, Ellane 0 Die belastinggevolge van opsiekontrakte Wed, 10 Jun 2026 12:40:53 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19899 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19899 Lotz, Christiaan Frederick Thesis 2012 Lotz, Christiaan Frederick 0 n Regskritiese ondersoek na hereregte in Suid-Afrika Wed, 10 Jun 2026 12:40:49 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68911 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68911 Franzsen, Riel Christian Daniel Thesis 2012 Franzsen, Riel Christian Daniel 0 Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers Wed, 10 Jun 2026 12:40:49 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85830 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85830 Smit, Jacobus Gideon Thesis 2013 Smit, Jacobus Gideon 0 Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue Wed, 10 Jun 2026 12:32:00 +0000 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F22172 https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F22172 Schweitzer, A G Thesis 2016 Schweitzer, A G 0