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 20 of 62 for “"Tax legislation"”.
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IMPLICATIONS OF TAX LEGISLATION ON REAL ESTATE INVESTMENTS IN SINGAPORE
Tax legislation has serious implications on corporate real estate investments due to its growing complexity. Investment policies must be adjusted whenever new taxes are introduced or changes are made to existing legislation to reduce the tax impact so as to give the most advantageous net-of-tax …
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The valuation effects of tax legislation in corporate sell offs
… source of such gains by analyzing the impact of tax benefits involved in the sell off transaction. It is found that restrictions on transferability of the tax benefits reduce the realizable gains from sell offs.
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Purpose and effect: 'the role of a taxpayer's intention in tax legislation
This paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions will a taxpayer’s intention have comparatively little …
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The impacts of state income tax legislation on forest management and investment
… study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 …
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Harmonization of the National Tax Legislation in Integration Associations (the European Union and Eurasian Economic Union)
… is given to the process of harmonization of tax legislation within the framework of various integration associations. The harmonization of tax legislation not only contributes to the proper functioning of the internal market but can also be considered in a broader sense as a tool for the …
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Would a ‘flat tax’ simplify the UK’s corporation tax legislation and reduce the associated compliance costs?
Most parties with an interest in UK tax law appear to be able to agree on one thing: it is complex. Surveys show that the UK tax code is now the longest in the world, having recently overtaken India to claim that dubious title. It is equally the case that the amount, as well as the complexity of …
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Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?
… examine whether South Africa’s approach to the taxation of ordinary partnerships flows clearly from its legal recognition thereof, or whether further clarity is needed from South Africa’s fiscal legislation i.ii Background and research method Peculiarities inherent in South Africa’s taxation of …
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
The subject of tax avoidance and tax reduction within the framework of the income tax legislation has so far not been dealt with in any work in South Africa and this is, therefore, the first work of its kind. My approach in this work has generally been, firstly, to set out the effect of the law in …
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The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries
… of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in …
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Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects
… the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve …
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A feasibility study of group taxation in South Africa
Group taxation has been reported by some tax analysts as being a means to attract and increase foreign investment into South Africa, which could result in an increase in South Africa’s existing tax base. South Africa tax legislation currently provides for some forms of group tax relief, which is …
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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
… 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 qualitative …
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A critical analysis of the taxation applicable to South African sports organisations
The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented …
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The flow of credit information to small-scale farmers in Zambia : capacity building
Taxation from time in memorial has being a source of revenue for the state to provide social goods for use by the whole citizens. States have used different tax system in order to meet revenue needs. However, some individuals and corporations have not been willing to meet their tax obligations …
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The flow of credit information to small-scale farmers in Zambia : capacity building
Taxation from time in memorial has being a source of revenue for the state to provide social goods for use by the whole citizens. States have used different tax system in order to meet revenue needs. However, some individuals and corporations have not been willing to meet their tax obligations …
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Characterisation for treaty purposes of manufactured dividends received in terms of securities lending arrangements
… lender as compensation. The applicable income tax legislation deems manufactured dividends to be dividends for purposes of dividends tax. However, unless manufactured dividends are governed by Article 10 of a double tax treaty, South Africa may not have the right to tax manufactured dividends …
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The Distributional and Labor Supply Effects of Alternative Individual Income Tax Proposals
The objectives of recent tax legislation were to broaden the tax base and decrease the tax rates. Disagreement still exists, however, over the effects of these revisions on the distribution of the income tax burden and on whether the lowering of tax rates will have the intended economic effects. …
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An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
… a socio-economic perspective, an analysis of the tax legislation as it relates to co-operatives is conducted. The analysis tracks the development of the legislation since the introduction of the Income Tax Act No 58 of 1962.
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Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
… instrument to provide guidance to MNEs and Tax Administrations on how to apply the ALP. In transfer pricing legal disputes, international court judgments discussing the ALP touch on the influence of the OECD TPG. Every case may vary depending on the circumstances in each case and the time …
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