Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network

Buckley, Ryan

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Department of Finance and Tax

Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network

dc:creator Buckley, Ryan

dc:date.issued2012

Abstract

dc:description.abstract

The word "royalty" is used in South Africa's Income Tax Act No. 58 of 1962 ("TA") at various points. Although there is a general understanding on the meaning of a royalty, there is no official definition for this term which can be used throughout the ITA. Section 35 of the ITA provides the strongest guidance of what a royalty is. However, this section applies to royalties and similar payments.

Degree

thesis:*

Grantor dc:publisher.institution: Department of Finance and Tax
Year dc:date.issued: 2012

Author and committee

dc:creator, dc:contributor.*

Author dc:creator: Buckley, Ryan
Advisor dc:contributor.advisor: West, Craig

Rights

Language dc:language.iso: eng

Identifiers

dc:identifier.*

Handle dc:identifier.uri: http://hdl.handle.net/11427/10270
OAI identifier oai:identifier: oai:open.uct.ac.za:11427/10270

Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network

Abstract

Degree

Author and committee

Rights

Identifiers

Chain of custody

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