Browsing by Subject "Income tax"
Now showing items 1-5 of 5
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An analysis of the alternatives to impose direct taxes on income from non-resident app stores
(North-West University (South Africa) , Potchefstroom Campus, 2016)The debate on the appropriateness of the current international tax framework to address electronic commerce business models has been ongoing for almost two decades with little resolution on alternatives for reform. One of ... -
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 ... -
The incorporation of double taxation agreements into South African domestic law
(2015)There are different opinions as to the process whereby double taxation agreements (DTAs) are incorporated into South African law. This contribution aims to discuss some of the existing opinions and to offer a further ... -
Interest-free loans or low-interest loans and estate planning : life after Brummeria
(2014)From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ...