Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?
| dc.contributor.author | Stark, K. | |
| dc.date.accessioned | 2010-07-19T09:41:08Z | |
| dc.date.available | 2010-07-19T09:41:08Z | |
| dc.date.issued | 2008 | |
| dc.description.abstract | This paper investigates the possibility of whether the free “use of property”, consisting of money in the context of interest-free loans, can also be included as the gratuitous disposal of “property” for donations tax purposes as it stands in the light of the developments in the United States of America (hereinafter “US”). | en_US |
| dc.identifier.citation | Stark, K 2008, 'Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?', De Jure, vol. 41, no. 1, pp. 174-187. [http://www.lexisnexis.co.za] | en_US |
| dc.identifier.issn | 1466-3597 | |
| dc.identifier.uri | http://hdl.handle.net/2263/14485 | |
| dc.language.iso | en | en_US |
| dc.publisher | LexisNexis | en_US |
| dc.rights | LexisNexis | en_US |
| dc.subject | Loans | en_US |
| dc.subject | Tax planning | en_US |
| dc.subject | Interest-free loans | en_US |
| dc.subject | Taxation | en_US |
| dc.subject | Donations tax | en_US |
| dc.subject | United States tax legislation | en_US |
| dc.subject | South African normal tax | en_US |
| dc.subject.lcsh | South African tax legislation | |
| dc.title | Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat? | en_US |
| dc.type | Article | en_US |