Now showing items 1-2 of 2
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, ...
Assessing the normal tax implications of a home swap for a resident owning property in South Africa
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : The concept of home swapping dates to the 1960s and is therefore an established practice. Participating members exchange reciprocal rights, entitling such members to accommodation (in each other’s homes) ...