Browsing by Department "Tax"

Now showing 1 - 3 of 3
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    Open Access
    Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law
    (Juta Law, 1989) Emslie, Trevor; Jooste, Richard
    The objective of this article is twofold: first, to set out the correct role, in our view, of the notion of causation in the application of two elements of the definition of gross income-the characterization of an amount as being from a source within the Republic (or not) and as being of a capital nature (or not); and secondly, to ascertain the apportionment implications where two or more causae with differing tax consequences are found to have given rise to the receipt or accrual of a single amount.
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    The evolution of the corporate rules
    (2009) Cornelissen, Carel; Surtees, Peter
    The aim and objective of the intended research under the abovementioned title is as follows: Discuss the ambit of the corporate rules and the purpose for their enactment. Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in particular, since their inception. Highlight the significance of some of the major amendments, express a view on shortcomings, if any, and suggest further amendments, where necessary. Discuss the relevant sections in the new Companies Bill and the affect it may have on the application of the corporate rules. Discuss the extent of group taxation in short and consider, on a very high level, the advantages and disadvantages of introducing a group taxation regime in South Africa.
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    The taxation of short-term insurers: an impact assessment and analysis of the newly proposed changes in insurance regulation with an aim to put forward or recommend an appropriate fiscal response.
    (2012) Chivaura, Enock; West, Darron
    The insurance business has always played a critical role in the trade and commerce industries, ultimately as a major tool in the management of risk. Even though this research paper is primarily focused on taxation issues affecting the South African short-term insurance industry, it is firstly important and vital to briefly discuss the general concept of insurance, how it has evolved and more specifically it‟s role, relevance and impact on the South African economy, society and business community at large. For by having this preliminary discussion can one fully appreciate the important tax issues that will be discussed and explored in the proceeding chapters and furthermore provide a clear understanding of the rationale used to reach the various conclusions sought by this research paper.