Browsing Research Articles (Accounting) by Subject "Tax law"

Browsing Research Articles (Accounting) by Subject "Tax law"

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  • Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak 
    Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1999)
    Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines ...
  • Deferred tax and long-term insurers 
    Stiglingh, M. (Madeleine); Koornhof, Carolina, 1959- (South African Institute of Chartered Accountants, 2000-03)
    Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
  • The tax implications of contracting as an independent contractor and or a labour broker 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1998)
    The provisions in the Income Tax Act ("the Act") relating to independent contractors and labour brokers are limited to a few paragraphs in the Fourth Schedule to the Act. These provisions as well as the South African Revenue ...
  • The taxation of foreign investment income 
    Venter, J.M.P.; Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1998)
    This article analyses the principles for determining the source of income in South Africa for tax purposes. The fact that South Africa is increasingly becoming part of the international community, has resulted in changes ...