Browsing by Subject "Capital gains tax"
Now showing items 1-10 of 14
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An analysis of the Davis Tax Committee's proposals on inter-spousal transactions
(North-West University, 2019)In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this committee will, during the course of ... -
An analysis of wealth taxes applicable to the transfer of capital assets by an individual in South Africa
(North-West University (South Africa), 2020)The responsibility to contribute towards the economic growth of a country lies with a government and its citizens. One of the ways in which citizens impact the economy is through their creation of wealth and how they use ... -
Applicability of inheritance tax in South Africa
(North-West University (South Africa), 2022)This study aims to investigate a new inheritance tax in South Africa. The country's current tax system fails to address wealth inequality issues, as seen by the current high Gini coefficient, necessitating the investigation ... -
Die belastinggevolge van boedelsamesmelting
(2012)Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ... -
Die identifikasie van die kapitaalwins vir fiskale doeleindes met verwysing na toepaslike regspraak deur die inkomstebelastinghowe in Suid-Afrika
(North-West University (South Africa), 1979)"Abstract not copied" -
Estate planning : the impact of estate duty and capital gains tax on offshore assets
(North-West University, 2010)Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as "CGT") are levied upon death. The South African National Treasury is reconsidering ... -
Estate planning for people with special needs from a tax perspective
(North-West University (South Africa), Potchefstroom Campus, 2016)When planning an estate for a seriously mentally or physically disabled person, it is crucial to plan for the person’s future financial security and care. The challenge that planning agents face when dealing with such a ... -
Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld
(North-West University, 2005)The decision of an estate owner to employ a trust as an estate planning instrument normally involves the disposal of all or part of his growth assets to the trust. This is done to ensure that the value of such growth assets ... -
Implications of the use of personal servitudes as estate planning instruments
(North-West University (South Africa), Potchefstroom Campus, 2016)Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ... -
The indexation of inflation for capital gains tax in South Africa
(North-West University (South Africa), 2020)This study investigates the possibility of indexing inflation on capital gains tax in South Africa. The research question asks to which extent inflation will have an effect on capital gains tax, and the study aims to answer ...