Browsing by Subject "income tax"
Now showing items 1-3 of 3
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The inclusion of virtual currencies in the calculation of income tax
(North-West University, 2018)This study is aimed at the application of South African legislation to virtual currencies, such as Bitcoin. Due to the increased popularity of virtual currencies, its future taxation could be determined in the light of ... -
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 ... -
The tax implications for expatriates following the amendment of the Income Tax Act
(North-West University (South Africa), 2020)In South Africa income tax is levied at a progressive rate on any income earned. South Africa changed to a residence-based system after following a source-based system prior to 2001. Therefore, residency is a very important ...