The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships

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dc.contributor.advisorRoeleveld, Jenniferen_ZA
dc.contributor.authorAppollis, Afton Leandreen_ZA
dc.date.accessioned2015-07-14T09:00:17Z
dc.date.available2015-07-14T09:00:17Z
dc.date.issued2010en_ZA
dc.descriptionIncludes bibliographical references (leaves 57-60).en_ZA
dc.description.abstractThe taxation of international partnerships has particular relevance for South Africa. Zaaiman (2008:5) remarks that South African investors often have limited choice in the legal form of the entity in which they invest. Their lack of choice largely stems from the fact that the type of legal structure implemented internationally is shaped by the tax and commercial concerns relevant to the foreign jurisdiction in which such structure is established (Zaaiman, 2008:5). In South Africa, the taxation of partnerships has received very little attention. There is also no legislation in place dealing with this business vehicle. However, many South Africans are investing in offshore partnerships. There is accordingly a need to develop a comprehensive work on the taxation of cross-border partnerships. Furthermore, on a domestic level, the recent judgment delivered in Grundlingh v CSARS raised several issues regarding the taxation of cross-border partnerships. Of particular relevance to the common law of South Africa, is the yet unresolved tension which now seems to exist between the Grundlingh case and the well-established principles of the taxation of international partnerships as laid down by the then Appellate Division in the CIR v Epstein judgment. The comments made regarding partnerships in the CIR v Lever Bros3 judgment also seems to conflict with the Grundlingh case. Bearing in mind the principle of stare decisis and the constitutional obligation to develop South African common law in line with international law, it is necessary that a body of work be developed to begin the process of reconciling South African sources of law into one coherent approach, to the taxation of cross-border partnerships.en_ZA
dc.identifier.apacitationAppollis, A. L. (2010). <i>The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/13509en_ZA
dc.identifier.chicagocitationAppollis, Afton Leandre. <i>"The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2010. http://hdl.handle.net/11427/13509en_ZA
dc.identifier.citationAppollis, A. 2010. The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Appollis, Afton Leandre AB - The taxation of international partnerships has particular relevance for South Africa. Zaaiman (2008:5) remarks that South African investors often have limited choice in the legal form of the entity in which they invest. Their lack of choice largely stems from the fact that the type of legal structure implemented internationally is shaped by the tax and commercial concerns relevant to the foreign jurisdiction in which such structure is established (Zaaiman, 2008:5). In South Africa, the taxation of partnerships has received very little attention. There is also no legislation in place dealing with this business vehicle. However, many South Africans are investing in offshore partnerships. There is accordingly a need to develop a comprehensive work on the taxation of cross-border partnerships. Furthermore, on a domestic level, the recent judgment delivered in Grundlingh v CSARS raised several issues regarding the taxation of cross-border partnerships. Of particular relevance to the common law of South Africa, is the yet unresolved tension which now seems to exist between the Grundlingh case and the well-established principles of the taxation of international partnerships as laid down by the then Appellate Division in the CIR v Epstein judgment. The comments made regarding partnerships in the CIR v Lever Bros3 judgment also seems to conflict with the Grundlingh case. Bearing in mind the principle of stare decisis and the constitutional obligation to develop South African common law in line with international law, it is necessary that a body of work be developed to begin the process of reconciling South African sources of law into one coherent approach, to the taxation of cross-border partnerships. DA - 2010 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2010 T1 - The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships TI - The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships UR - http://hdl.handle.net/11427/13509 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/13509
dc.identifier.vancouvercitationAppollis AL. The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2010 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/13509en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleThe formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnershipsen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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