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Browsing Law by Supervisor "Louw, C (Adv.)"
Now showing items 1-20 of 30
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(University of Pretoria, 2012-09-12)The structure of the tax system is important in developing a workable environment capable of diminishing both the extent and the opportunities for tax avoidance and evasion. Generally, taxpayers dislike paying taxes, which ...
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(University of Pretoria, 2015)The purpose of the study was to conduct an investigation into the recent approaches by courts and the legislature towards striking a balance between the public interest that the Commissioner must collect tax that is payable ...
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(University of Pretoria, 2012)No abstract available
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(University of Pretoria, 2013)This dissertation is mainly a study of the nature of trusts and their daily operational limitations, which are frequently misunderstood and/or misused. My research question was whether a trust could be sold, and if so, ...
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(University of Pretoria, 2014)This study addresses the taxation issues arising from a cross-border pipeline. The first element that is addressed is the different possible classifications of a pipeline for tax purposes. The fact that the Organisation ...
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(University of Pretoria, 2012)Teoreties is ‘n onwettige piramideskema uitvoerbaar, maar wiskundigeberekeninge bewys dat dit onmoontlik is om vol te hou. Die ineenstorting van ‘n onwettige piramideskema loop gewoonlik uit op ‘n woordewisseling en hofsake. ...
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(University of Pretoria, 2014)This dissertation evaluates the South African headquarter company provisions and their suitability as a gateway for investment into Africa, when compared with the UK, Netherlands and Botswana. When considering how the South ...
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(University of Pretoria, 2013)
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(University of Pretoria, 2014)South Africa has been going through a series of political, economic and social changes since 1994. These changes have transformed it into a state that shows increased commitment to sustainable development. Although the ...
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A comparative study on the benefits and disadvantages of implementing a wealth tax in South Africa (University of Pretoria, 2012)INTRODUCTION : This dissertation is a study on whether implementing a wealth tax in South Africa is a feasible idea. Those who have suggested this want this tax to be levied on the white race because they benefited more ...
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(University of Pretoria, 2014)Before the enactment of the Constitution, no specific right to judicial review existed. It formed part of the common law. This was changed by the Constitution. Section 33 of the Constitution now confers upon a person the ...
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(University of Pretoria, 2012-09-12)Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the ...
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(University of Pretoria, 2013-01-09)For a taxpayer to be able to carry forward a balance of an assessed loss from a prior year, there are two conditions which have to be fulfilled according to section 20 of the South African Income Tax Act, 58 of 1962 namely: ...
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(University of Pretoria, 2013)The fundamental legal principles in South African law relating to simulated transactions are based on a long line of cases that have been decided in our courts over the past one and a half centuries. The main principle ...
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(University of Pretoria, 2012-09-14)The Income Tax Act 58 of 1962 makes provision for the taxation of taxpayers under the new General Anti Avoidance Rule (GAAR) which is encompassed in section 80A- 80G. This research basically deals with the analysis of the ...
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(University of Pretoria, 2014)
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(University of Pretoria, 2015)
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(University of Pretoria, 2014)This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it ...
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(University of Pretoria, 2014)The Tax Administration Act 28 of 2011 (hereinafter referred to as the “TAA”) has changed the law governing assessments. The introduction of jeopardy assessments in South African tax law is a new concept. The term estimated ...
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(University of Pretoria, 2012)The Income Tax Act 58 of 1962 (“Act”) entitles taxpayers to deduct certain losses and expenses incurred by them from their taxable income if such losses and expenses comply with the requirements of section 11(a) of the ...
Now showing items 1-20 of 30