Browsing Research Articles (Taxation) by Subject "Value-added tax -- South Africa"

Now showing items 1-3 of 3

Deductibility of value added tax on costs incurred to raise share capital : a critical analysis of the ITC 1744 case

Van der Zwan, Pieter; Stiglingh, M. (Madeleine) (Pretoria University Law Press (PULP), 2011)

Maatskappye gaan dikwels wesenlike kostes aan by die uitreik van aandele om bedrywighede te finansier. Tans voer die Suid-Afrikaanse Inkomstediens (SAID) aan dat belasting op toegevoegde waarde (BTW) aangegaan ...
Digitised products : how compliant is South African value-added tax?

De Swardt, Redge D.; Oberholzer, Ruanda (School of Accounting Sciences, UP, 2006)

E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which ...
VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be?

Oberholzer, Ruanda; Ferreira, Petrus Hendrik (Petri) (Eagle Publishers, 2005-10)

This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...

Now showing items 1-3 of 3

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