Sökning: "South African Tax Law"
Hittade 2 uppsatser innehållade orden South African Tax Law.
1. The direct and immediate link test in EU VAT: A new set of criteria to clarify the right of deduction
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Die direkte en oombliklike skakel toets sowel as die indirekte skakel toets in die Europese Unie se BTW word nie ingesluit binne die BTW Riglyne nie. Boonop gebruik die verskillende EU lidmaat lande die reg op aftrekking in uiteenlopende maniere. LÄS MER
2. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. LÄS MER