Browsing by Subject "taxation"
Now showing items 1-3 of 3
-
An analysis of the taxation of the disposal of financial instruments by collective investment schemes in South Africa
(North-West University (South Africa), 2021)Collective investment schemes dispose of financial instruments for a number of reasons. These include the rebalancing of the fund, the obligation to redeem units from investors, index tracking and hedging. Previously, ... -
A critical review of the taxation of the informal sector in Zimbabwe
(North-West University (South Africa), 2021)Taxation is considered a source of stable, predictable and sustainable government revenue, yet taxation of the informal sector continues to be an intractable challenge for developing nations such as Zimbabwe. Tax compliance ... -
Proposed changes to tax law in South Africa: interest-free loans as a tool in estate planning?
(The Social Sciences Research Society, 2016)Estate planning often involves the sale of an asset by an estate planner (the owner of the asset) to an inter vivos trust, as a related family trust. It also often happens that the buying trust does not have the necessary ...