Thesis (MRek) -- Stellenbosch University, 2003. / ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter
"the Act") became effective on 23 February 2000.
The main reasons for the introduction of this was, inter alia, to broaden the tax
base and to phase in the residency basis of taxation. Consequently are the
foreign dividend rules of section 9E interrelated to the foreign income rules of
section 90, being the application of the residence basis of taxation.
The main objective of this study is to investigate the taxation of foreign
dividends in the Republic of South Africa.
The introduction of section 9E saw new terminology introduced, which need
analysis. This analysis is made possible by supplying the definitions from the
Act, as well as making use of national and international case law.
Further investigation is also done as to the relevance of section 9E to other
sections in the Act, relevant anti-avoidance rules regarding foreign dividends,
the effect of section 9E on investment income from tax havens, with specific
reference to natural persons, the effect of taxation of foreign dividends on the
migration- and investment decisions of non-residents, relief provided
regarding double taxation and section 9E's effect on secondary taxation on
companies. Lastly, the collection of taxation on foreign dividends is
investigated. / AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962
(hierna "die Wet") het van krag geword op 23 Februarie 2000.
Die hoofredes vir die invoeging van die artikel in die Wet was onder andere
om die belastingbasis te verbreed en om die verblyfbasis van belasting in te
faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse
dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van
artikel9D.
Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in
die Republiek van Suid Afrika te ondersoek.
Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn
gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak
deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik
van nasionale en internasionale regspraak .
Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op
ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking
tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit
belastinghawens, met spesifieke verwysing na belegging deur natuurlike
persone, die invloed van belasting op buitelandse dividende op die migrasieen
beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten
opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere
belasting op maatskappye. Laastens word die invordering van belasting op
buitelandse dividende ondersoek.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/19901 |
| Date | 04 1900 |
| Creators | Van Wyk, Ellane |
| Contributors | Van Schalkwyk, C. J., Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy., Davids, Ricardo |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 86 p. |
| Rights | Stellenbosch University |
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