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 6 of 6 for “"trading stock."”.
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Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962
The right to tax is traditionally based on connection to jurisdiction. Taxation is divided into international and domestic systems. An international tax system subjects its residents to tax on their income from all around the world while a domestic tax system subjects its residents to tax only on …
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The Classification, for purposes of the calculation of taxable income, of land and assets incidental to land, that are used as trading stock
… to it, but which are treated by the taxpayer as trading stock. The debate extends to the classification of items of expenditure laid out in the production of income and for the purposes of trade, but which relate to land or things adhered to land. Items forming the subject matter of the …
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Insurance spares, safety equipment and spare parts on ships
… expenditure? Should it then be included in trading stock as 'consumable stores and spare parts ... used or consumed' by virtue of having been brought into use or consumed when added to the ship? Should the cost of the subsequent replacement of the above items properly be regarded as …
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An evaluation of South Africa's approach to tax avoidance through dividend stripping
… hands as either income, for shares held as trading stock, or as proceeds, for shares held as capital assets. Furthermore, capital losses arising on the disposal of shares after receiving extraordinary tax-exempt dividends are disregarded to a certain extent. The specific dividend stripping …
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
Effective 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 Scattered Accounts: Trading Dynamics and Community Formation Among Retail Investors (Sanhu) in China’s Stock Market
The Chinese stock market is known for its volatility. Even after more than three decades of establishment, the Chinese stock market continues to be experimental, representing the socialist state’s attempt to explore a market economy that aligns with its governance. Commentators often attribute this …