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Showing 1 to 6 of 6 for “"normal tax"”.
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The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom
Includes bibliographical references (leaves 147-151).
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… from the 1st October 2001, the basis for taxation in South Africa was fundamentally amended by virtue of the introduction of the Eighth Schedule as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax …
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The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon
Income Tax Act (Act No 58 of 1962) imposes a tax called normal tax upon taxpayers. The extent of the taxpayer's liability must be assessed, that is, determined authoritatively by the Commissioners for Inland Revenue. This dissertation utilises the administrative powers of the Commissioners; …
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An analysis of paragraph (c) of the 'gross income' definition and the term 'services rendered'
The South African tax system operates as a dual system of direct and indirect taxation. Direct taxation is imposed directly on taxpayers be they natural or legal by nature, by imposing tax on the income of those taxpayers. This is known as income tax. Another form of direct taxation is estate duty. …
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A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties
Following the tax policy recommendation of the Organisation for Economic Co-operation and Development (‘OECD')/Group of Twenty (‘G20') member countries, under the OECD/G20 Base Erosion and Profit Shifting Project: Action 4 (‘BEPS Action 4'), the South African legislature recently enacted an …
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An analysis of the effect of the amendments to the taxation of foreign non-South African employment income
… a source based to a residence based system of taxation on 1 March 2001, all South African residents were now being subject to tax on their world-wide income. Residents working outside the Republic were then at risk of being taxed twice on the employment income derived because of South Africa’s …