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Die inkomstebelastinggevolge van verpoeling by landboukoöperasies met spesifieke verwysing na koöperatiewe wynkelders
(Stellenbosch : Stellenbosch University, 1995-12)
Many co-operative societies make use of a system of pooling the produce delivered to it by its members. The delivered produce is thrown into one common stock and its identity is lost in the process. Each season's ...
Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste
(Stellenbosch : Stellenbosch University, 1998-12)
ENGLISH ABSTRACT: In the Fifth Interim Report of the Katz Commission recommendations were made on a number of fundamental tax issues, including the distinction between the source and residence principle. The Commission ...
Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962
(Stellenbosch : Stellenbosch University, 1999-12)
ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies ...