Income taxation by residence and/or source in Lesotho
| dc.contributor.advisor | Emslie, Trevor S. | |
| dc.contributor.author | Hlajoane, Dorothy Masebili | |
| dc.date.accessioned | 2023-09-14T12:17:35Z | |
| dc.date.available | 2023-09-14T12:17:35Z | |
| dc.date.issued | 1995 | |
| dc.date.updated | 2023-09-14T12:17:16Z | |
| dc.description.abstract | "The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by Lord Herschell even though directed at the United Kingdom tax system in 1889 seem to capture the situation in the new tax law in Lesotho. A recurring question for any tax system to date is is taxation by either residence and/or source appropriate? This question inspired my research into the examination of the new Lesotho Income Tax Order No 9 of 1993. | |
| dc.identifier.apacitation | Hlajoane, D. M. (1995). <i>Income taxation by residence and/or source in Lesotho</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/38604 | en_ZA |
| dc.identifier.chicagocitation | Hlajoane, Dorothy Masebili. <i>"Income taxation by residence and/or source in Lesotho."</i> ., ,Faculty of Law ,Department of Commercial Law, 1995. http://hdl.handle.net/11427/38604 | en_ZA |
| dc.identifier.citation | Hlajoane, D.M. 1995. Income taxation by residence and/or source in Lesotho. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38604 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Hlajoane, Dorothy Masebili AB - "The Income Tax Acts themselves impose a territorial limit; either that from which the taxable income is derived must be situate in the United Kingdom or the person whose income is to be taxed must be resident there", per Lord Herschell in Colquhoun v Brooks (1889) 2 TC 490 at 498 These remarks by Lord Herschell even though directed at the United Kingdom tax system in 1889 seem to capture the situation in the new tax law in Lesotho. A recurring question for any tax system to date is is taxation by either residence and/or source appropriate? This question inspired my research into the examination of the new Lesotho Income Tax Order No 9 of 1993. DA - 1995 DB - OpenUCT DP - University of Cape Town KW - Income tax - Law and legislation - Lesotho LK - https://open.uct.ac.za PY - 1995 T1 - Income taxation by residence and/or source in Lesotho TI - Income taxation by residence and/or source in Lesotho UR - http://hdl.handle.net/11427/38604 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/38604 | |
| dc.identifier.vancouvercitation | Hlajoane DM. Income taxation by residence and/or source in Lesotho. []. ,Faculty of Law ,Department of Commercial Law, 1995 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/38604 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Commercial Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Income tax - Law and legislation - Lesotho | |
| dc.title | Income taxation by residence and/or source in Lesotho | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |