Advisor
Now showing items 1-7 of 7
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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
(Stellenbosch : Stellenbosch University, 2017-12)ENGLISH SUMMARY : The capitalisation of debt in exchange for the issuance of shares is a common occurrence, not only in South Africa, but also internationally. Generally, there are three methods through which debts are ... -
Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
(Stellenbosch : Stellenbosch University, 2016-03)ENGLISH ABSTRACT: The government and private practice utilise tenders in order to acquire goods and services at the most competitive price. The goods and services which are acquired through government spending represent ... -
Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Dividends in specie are not defined by the Income Tax Act (ITA), which gives rise to uncertainty as to what could possibly fall within its ambit, specifically regarding the granting of services or the ... -
An investigation of the normal tax consequences for non-resident cloud computing service providers in South Africa
(Stellenbosch : Stellenbosch University, 2014-12)ENGLISH ABSTRACT: Cloud computing is a universal occurrence, to which South Africa is no exception. The technology of cloud computing has been the focus of extensive research, but the tax consequences have not been ... -
An investigation of the tax implications of a cession of the right to receive a dividend
(Stellenbosch : Stellenbosch University, 2017-03)ENGLISH SUMMARY : In South Africa Dividends Tax was introduced with effect from 1 April 2012. The effect hereof was a shift away from a company-level tax to a shareholder-level tax. The introduction of Dividends Tax has, ... -
The role of tax instruments in reducing emissions from electricity generation in selected developing countries : a comparative study
(Stellenbosch : Stellenbosch University, 2014-12)ENGLISH ABSTRACT: There is not a single country in the world that remains unaffected by climate change, caused, inter alia, by the emission of greenhouse gases (emissions). Urgent change is therefore needed and government ... -
A study of a feebate policy to reduce CO₂ emissions in the South African automotive industry
(Stellenbosch : Stellenbosch University, 2012-03)ENGLISH ABSTRACT: Globally, climate change is probably the biggest environmental challenge facing the world this century. To accommodate change, the South African government introduced a vehicle emission tax on 1 September ...
