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Now showing items 1-4 of 4
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The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Section 24I of the Income Tax Act No. 58 of 1962 (the Act) governs the normal tax treatment of foreign currency gains and losses. In terms of section 24I(3) of the Act, both realised and unrealised gains ... -
Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962
(Stellenbosch : Stellenbosch University, 2015-12)ENGLISH ABSTRACT: Section 50A-H of the Income Tax Act 58 of 1962 (hereafter referred to as the Act) contains the stipulations regulating the reinstitution of a withholding tax on interest in South Africa. The section can ... -
An investigation into the normal tax implications of a carried interest received by fund managers
(Stellenbosch : Stellenbosch University, 2016-03)ENGLISH ABSTRACT: The term “a carried interest” - which refers to the right held by a private equity fund manager to share in the future profits generated by the investment fund that it manages - is not defined in the South ... -
Die uitreik van aandele ten einde verpligtinge na te kom : onkoste werklik aangegaan vir inkomstebelastingdoeleindes of nie
(Stellenbosch : Stellenbosch University, 2012-03)ENGLISH ABSTRACT: This study explores the question whether a company that issues shares in exchange for assets or services incurs expenditure for purposes of the Income Tax Act No 58 of 1962. It is concluded that a company ...
