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Browsing Mercantile Law by UP Author "Legwaila, Thabo"
Now showing items 1-12 of 12
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Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2013)A headquarter company is a company within a group of companies which supervises and co-ordinates the administrative activities of the group. Headquarter companies are formed for various tax- and non-tax-related reasons ...
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Keulder, Carika; Legwaila, Thabo (LexisNexis, 2014)Hierdie artikel handel oor die probleme wat ondervind is met die aanstelling van ’n derde party wat namens die belastingbetaler gelde oorbetaal aan die Suid Afrikaanse Inkomstediens. Probleme word ondervind aangesien die ...
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Keulder, Carika; Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2014)In Master Currency v CSARS ((155/2012) [2013] ZASCA 17 (20 March 2013)) the court had to address the question of whether services supplied by Master Currency (hereinafter “the appellant”) were subject to a zero rating. ...
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Legwaila, Thabo (LexisNexis, 2010)’n Tusssengangerhouermaatkappy (THM) is ’n maatskappy wat tussen ’n uiteindelike houermaatskappy en die bedrywende filiaalmaatskappye in ’n groep van maatskappye geplaas word. Die THM word bedryf op ’n internasionale ...
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Legwaila, Thabo (Juta Law, 2013)Section 11 of the Income Tax Act 58 of 1962 ('the Act') provides for deductions in the determination of a taxpayer's taxable income. Section 11(gA), as it read during the 2000 tax year, provided for the amortisation of the ...
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Legwaila, Thabo (Juta Law, 2012)Taxpayers are entitled to arrange their affairs so as to remain outside the provisions of taxing statutes. However, an attempt that harbours dishonesty can always be challenged by the tax authorities, and the courts will ...
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Legwaila, Thabo (Pretoria University Law Press (PULP), 2013)Ten einde Suid-Afrika as 'n poort vir belegging in Afrika te bevorder, het die Suid-Afrikaanse Nasionale Tesourie in 2011 die hoofkwartiermaatskappy reguleering bekendgestel. Dit behels dat, kragtens wysigings van ...
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Legwaila, Thabo (Pretoria University Law Press (PULP), 2012)Die Suid-Afrikaanse regering het in 2008 aangekondig dat hulle van voorneme is om Suid-Afrika te bevorder as ’n gepaste maatskappyjurisdiksie vir beleggings in Afrika in die algemeen en sub-Sahara Afrika in die besonder. Ten ...
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Legwaila, Thabo (Juta Law, 2011-09)The South African government intends promoting South Africa as a gateway for investment into Africa. This will necessitate some important changes being made to South Africa's legal and tax framework. It is envisioned that ...
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Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2011)Headquarter companies are generally interposed between the ultimate holding company and the operating subsidiaries of a group of companies. The functions of a headquarter company are mainly to manage investments and to ...
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Legwaila, Thabo (Juta Law, 2011)The South African government announced in the 2010 Budget Review that it intends to promote South Africa as a gateway to investment into Africa. During the years 2010 and 2011, government intends to undertake investigations ...
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Legwaila, Thabo (Faculty of Law, University of Port Elizabeth, 2012)The South African government has expressed an intention to market itself as a gateway to investment in Africa. This will be achieved inter alia by redesigning certain aspects of the tax laws in order to encourage investment ...
Now showing items 1-12 of 12