Is the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?

Stark, K.2010-07-192010-07-192008Stark, 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]1466-3597http://hdl.handle.net/2263/14485This 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”).enLexisNexisLoansTax planningInterest-free loansTaxationDonations taxUnited States tax legislationSouth African normal taxSouth African tax legislationIs the granting of an interest-free loan for tax planning purposes from the lender’s perspective under threat?Article