Global ETD Search

1	Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incrimination Ntwana, Samkelo Callaway 09 1900 (has links) Mercantile law / LLM (Tax Law) Illegal income Self-incrimination 343.52068 Tax evasion-- South Africa Tax evasion Income tax-- Law and legislation Self-incrimination-- South Africa Self-incrimination Constitutional law-- South Africa Constitutional law
2	Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incrimination Mtwana, Samkelo Callaway 09 1900 (has links) Mercantile law / LLM (Tax Law) Illegal income Self-incrimination 343.52068 Tax evasion-- South Africa Tax evasion Income tax-- Law and legislation Self-incrimination-- South Africa Self-incrimination Constitutional law-- South Africa Constitutional law
3	A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system? Hiepner, Albert James 12 1900 (has links) In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,liter@ture, principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income. / Mercantile Law / LL.M. (Mercantile Law) Source based tax system The source and residence principles Real or dominant source Section 9 deeming provisions International income Permanent establishment Interest Royalties 343.52068
4	A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system? Hiepner, Albert James 12 1900 (has links) In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,liter@ture, principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income. / Mercantile Law / LL.M. (Mercantile Law) Source based tax system The source and residence principles Real or dominant source Section 9 deeming provisions International income Permanent establishment Interest Royalties 343.52068

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