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  1. 61
    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
    by Buckley, Ryan
    Published 2014
    Subjects: “...Taxation...”
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    Dissertation
  2. 62
    Group taxation in South Africa : a contextual analysis
    by Omar, Shaheen
    Published 2014
    Subjects: “...Taxation...”
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    Dissertation
  3. 63
    The extinction of 'intra-group' debt : a case study analysis of the interaction between sections 8(4)(m) and 20(1)(a)(ii) and the applicability of the eighth schedule to the Income Tax Act 58 of 1962
    by Huisamer, Dirk Esau
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  4. 64
    Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries
    by Swartz, Rikotoka Punaje
    Published 2019
    Subjects: “...Taxation...”
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    Dissertation
  5. 65
    The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract
    Subjects: “...Taxation...”
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    Dissertation
  6. 66
    The intended or unintended income tax consequences arising from losses on loans : a case study analysis
    by Nkumanda, Nomhle Carol
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  7. 67
    International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?
    by Ritchie, Monique Adrienne
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  8. 68
    Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts
    by Van der Mescht, Elizabeth
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  9. 69
    Revenue income vs capital receipt: the validity of the basis for taxing receipts from mining operators in the hands of landowners
    by Krige, André Claude
    Published 2020
    Subjects: “...taxation...”
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    Dissertation
  10. 70
    An analysis of the income tax treatment of South African collective investment schemes in securities
    by Salmon, Catherine Anne
    Published 2014
    Subjects: “...Taxation...”
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    Dissertation
  11. 71
    The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay.
    by Koorowlay, Tasneem
    Published 2014
    Subjects: “...Taxation...”
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    Dissertation
  12. 72
    Determinants of divestiture choice in South Africa
    by Siame, Davy
    Published 2020
    Subjects: “...Taxation...”
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    Dissertation
  13. 73
    An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.
    by Mayezana, Mbuyiseli
    Published 2020
    Subjects: “...Taxation...”
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    Dissertation
  14. 74
    The taxation of investment returns arising in collective investment schemes as compared to hedge funds
    by McCready, Susan
    Published 2014
    Subjects: “...Taxation...”
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    Dissertation
  15. 75
    Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
    by Stemmet, Vicki
    Published 2019
    Subjects: “...Taxation...”
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    Dissertation
  16. 76
    The cross border supply of services and the need to harmonise the VAT rules that apply
    by Brown, Christopher
    Published 2016
    Subjects: “...Taxation...”
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    Dissertation
  17. 77
    A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil
    by Hassim, Bilal
    Published 2017
    Subjects: “...Taxation...”
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    Dissertation
  18. 78
    Tax consequences of the 2010 FIFA World Cup
    by Olckers, Teresa
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  19. 79
    The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property
    by Michaelides, Georgios
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
  20. 80
    An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach
    by Donaldson, Peter Allen
    Published 2015
    Subjects: “...Taxation...”
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    Dissertation
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