• n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika 

      De Jongh, R. B. (Robert Barnard) (Stellenbosch : Stellenbosch University, 2003-04)
      ENGLISH ABSTRACT: Internationally there are mainly two principles on which taxation systems have been based, namely the source and residence principles. Until the end of 2000 the South African tax system was based on ...
    • Transfer pricing and the global trading of financial instruments 

      Visser, Sarita (Stellenbosch : Stellenbosch University, 2000-03)
      ENGLISH ABSTRACT: Sections 31(1)and (2)were introduced to the Income Tax Act 58 of 1962 ("the Act") in 1995. These sections grant the fiscus the power to adjust transfer prices to reflect an "arm's length price". A ...