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Showing 1 to 9 of 9 for “"South African Taxation"”.
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The effects and influences of South African taxation on the valuation of company shares, business interests and other assets
… aspects of valuations and the major aspects of taxation which should be borne in mind by a valuer. The second part, which commences on page 102, is a compendium of brief comment on tax matters and tax cases which may be of interest to a valuer. The document is based on research carried out in …
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The characterisation for South African taxation purposes of gains and losses arising from the use of equity financial derivative instruments
… tax policy framework for these instruments in South Africa. Income character determination relies on common law principles which provide limited certainty within the context of modern portfolio management. How the courts will approach character determination for financial derivative instruments …
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Capital Gains Tax-Capita Selecta on capital losses
The taxation of capital gains was introduced into the South African taxation law with the promulgation of the Taxation Laws Amendment Act, No. 5 of 2001
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Hybrid debt instruments: an investigation of intercompany instruments payable on demand in terms of section 8f. in partial fulfilment of the requirements for the degree master of commerce in South African taxation
… took the form of a literature review of relevant South African and foreign jurisprudence. Non-empirical data was collected, predominantly in the form of academic articles and case law. The research indicates that an intercompany instrument that is classified as payable on demand should be regarded …
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A comparative analysis of the projects undertaken in the development of a taxation framework in the digital economy
… undertaken by the OECD's TFDE and the DTC on the taxation of the digital economy in light of the overarching project on BEPS, with a view of analysing the possible application of the proposed options to address the tax challenges of the digital economy in the South African taxation framework.
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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
… should be considered in terms of the South African taxation laws. The Income Tax Act 58 of 1962 has been amended over time so as to introduce various anti-avoidance rules aimed at preventing employee participants in these schemes from classifying income received by virtue of employment …
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A qualitative analysis of the international conformity of the proposed amendments to section 23M of the Income Tax Act No. 58 of 1962
… tax liability. In order to address this risk in South Africa, the Government previously introduced, amongst other things, section 23M of the Income Tax Act, No. 58 of 1962 (the Act) (an interest deductibility limitation section). However, in 2021, the Government proposed certain amendments to the …
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The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods
… system. Given that a significant portion of the South African government expenditure is already spent on the social grant system and has not yet resulted in a significant decline of income inequality, the appropriate response to the 2018 VAT rate increase is to expand the list of zero-rated …
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An analysis of the tax treatment of home office expenditure sought by salaried employees
The South African Revenue Service (SARS) disallowed 60% of home office claims during the 2021 tax year. This is a consequence of the fact that the home office of these taxpayers did not meet the requirements of section 23(b) of the Income Tax Act No.58 of 1963 (IT Act). In this dissertation, …