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Browsing Mercantile Law by Supervisor "Franzsen, R.C.D. (Riel)"
Now showing items 1-6 of 6
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(University of Pretoria, 2018)The use of conduit company treaty shopping structures is often regarded as an impermissible erosion of a country’s tax base. For a developing country, such as South Africa, the protection of its tax base is an important ...
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(University of Pretoria, 2017)There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to respect taxpayers’ rights on the other. An environment where there is clearly respect for the rights of ...
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(University of Pretoria, 2021)The subject matter of the research conducted in this mini dissertation is carbon tax within South Africa. It investigates the Carbon Tax Act 15 of 2019 to determine whether it is suitable for the South African economy. The ...
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(University of Pretoria, 2015)The field of customs is commonly referred to as that of imports and exports. It is perceived as a maze of processes, procedures, and forms required to enable a customs administration to perform their wide range of ...
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(University of Pretoria, 2010-10-09)The South African tax system currently provides for wealth transfer taxation by virtue of estate duty in terms of the Estate Duty Act and donations tax in terms of Part V of the Income Tax Act, which are primarily levied ...
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(University of Pretoria, 2010-05-24)An Intermediary Holding Company (“IHC”) is a company that is interposed between an ultimate holding company and the operating subsidiaries of a group of companies. The IHC operates at an international level such that either ...
Now showing items 1-6 of 6