This study investigates, identifies and provides flowchart summaries of the various
forms of taxation in South Africa and to a lesser extent Greece affecting South African
residents who own or have financed fixed property in Greece. These residents have to
comply with the Income Tax and Estate Duty Acts in South Africa and the relevant
taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily
declare their fixed properties and to regularise their foreign assets and tax affairs
without the fear prosecution. The practical application of the various taxation provisions
in both countries is extremely complex and often residents are not even aware that
certain provisions apply to them. In addition there is the risk of paying nearly double the
marginal rate of Income Tax and Estate Duty in South Africa and double taxation on
donations. This study also provides suggestions and possible solutions to problems
identified. / Taxation / M. Tech. (Taxation)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/2202 |
| Date | 31 January 2008 |
| Creators | Whitfield, Royden Bryan |
| Contributors | Wilcocks, J.S. (Prof.), De Clercq, B. (Bernadene) |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (188 leaves) |
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