Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Jurisdiction to Tax"”.
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The taxation of financial derivative instruments in South Africa
… in particular poses a threefold challenge to taxation, i.e. the character of derivative income; the jurisdiction to tax derivatives; and when derivative income is taxed. As such, this dissertation is a discussion on the taxation of financial derivative instruments and seeks to answer the …
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The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa
This dissertation seeks to establish whether the presence or activities of a partner or partners in South Africa creates (or is at risk of creating) a permanent establishment for that partner, the partnership or the co-partners in South Africa. At the outset, the major legal and fiscal consequences …
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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent establishment as a nexus requirement for source taxation; in a …
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Shortcomings of and recommendations to improve double taxation relief mechanisms: a study of South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa
… oil and gas outside of South Africa are subject to double taxation. This thesis evaluates whether South African resident companies engaged in the exploration for and production of oil and gas outside of South Africa receive full relief from double taxation in South Africa. The thesis provides a …