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The suitability of a system of group taxation for South Africa, with specific reference to the recommendations of the Katz Commission
(Stellenbosch : Stellenbosch University, 1999-12)
ENGLISH ABSTRACT: The current South African tax dispensation does not make provision for a system of group taxation, which gives rise to various tax anomalies. The Katz Commission recommended the implementation of a ...
Kapitaaloordragbelasting in Suid-Afrika : 'n evaluering van die huidige posisie, met spesifieke verwysing na sekere aanbevelings ten opsigte van trusts
(Stellenbosch : Stellenbosch University, 1999-11)
ENGLISH SUMMARY: The distribution of wealth and income is very unequal in South Africa. The poorer 80 percent of the population was prevented from accumulating wealth, largely as a result of political factors. The ...
'n Ondersoek na die benadering vir die toetsing van die besigheidsdoelwittoets in die normaliteitsvereiste van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, soos gewysig gedurende 1996
(Stellenbosch : Stellenbosch University, 1999-10)
ENGLISH ABSTRACT: The Katz Commission made recommendations in the Third Interim Report on the general anti-avoidance legislation in section 103 of the Income Tax Act. The following recommendations were incorporated in ...