Browsing Economic and Management Sciences by Subject "Capital gains tax"
Now showing items 1-6 of 6
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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 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 ... -
The nature of interest–free loans and the tax implications thereof
(North-West University, 2010)The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...