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 8 of 8 for “"Tax principles"”.
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Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
… system. In this paper the general income tax principles that relate to realisation companies will be evaluated. A synopsis will be provided, beginning with the locus classicus set out in the case of Berea West, thereafter the most recent case, Founders Hill, the effect thereof, and the …
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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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How are professional football player transfers taxed in South Africa
ABSTRACT In a document entitled Guide on the Taxation of Professional Sports Clubs and Players, the South African Revenue Service (“SARS”) states that it is unlikely that professional soccer clubs could be said to trade in player contracts, and accordingly, player transfers are unlikely to …
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The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
… in business processes over time. Traditional tax principles, domestic and international are reliant on some level of physical activity being performed in a country before the taxing right is granted. In the past, businesses required a level of physical presence in each country they operated …
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An international comparative study of the effect of personal income tax on labour migration
Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay …
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An analysis of the tax treatment of home office expenditure sought by salaried employees
… 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, various issues have been identified as to the …
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Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues
… and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of …
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Informe de Expediente Civil No. 07829-2006-0-1801-JR-CI-35 sobre Indemnización por Daños y Perjuicios y Derecho de Rectificación. Informe de Expediente Tributario Constitucional No 2302-2003-AA/TC sobre Derecho Tributario Constitucional
Materia: Indemnización por Daños y Perjuicios y Derecho de Rectificación. Nº de Expediente: 07829-2006-0-1801-JR-CI-35. El presente expediente giró en torno al informe final de la verdad y reconciliación, conocida como CVR, la cual contiene la investigación respecto a la violencia terrorista armada …