Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?

Stark, K.

dc.contributor.author	Stark, K.
dc.date.accessioned	2010-07-19T09:41:08Z
dc.date.available	2010-07-19T09:41:08Z
dc.date.issued	2008
dc.description.abstract	This paper investigates the possibility of whether the free “use of property”, consisting of money in the context of interest-free loans, can also be included as the gratuitous disposal of “property” for donations tax purposes as it stands in the light of the developments in the United States of America (hereinafter “US”).	en_US
dc.identifier.citation	Stark, K 2008, 'Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?', De Jure, vol. 41, no. 1, pp. 174-187. [http://www.lexisnexis.co.za]	en_US
dc.identifier.issn	1466-3597
dc.identifier.uri	http://hdl.handle.net/2263/14485
dc.language.iso	en	en_US
dc.publisher	LexisNexis	en_US
dc.rights	LexisNexis	en_US
dc.subject	Loans	en_US
dc.subject	Tax planning	en_US
dc.subject	Interest-free loans	en_US
dc.subject	Taxation	en_US
dc.subject	Donations tax	en_US
dc.subject	United States tax legislation	en_US
dc.subject	South African normal tax	en_US
dc.subject.lcsh	South African tax legislation
dc.title	Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?	en_US
dc.type	Article	en_US