Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?
| dc.contributor.advisor | Gutuza, Tracy | en_ZA |
| dc.contributor.author | Govender, Preshnee | en_ZA |
| dc.date.accessioned | 2014-11-05T03:54:03Z | |
| dc.date.available | 2014-11-05T03:54:03Z | |
| dc.date.issued | 2014 | en_ZA |
| dc.description | Includes bibliographical references. | en_ZA |
| dc.description.abstract | This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed. | en_ZA |
| dc.identifier.apacitation | Govender, P. (2014). <i>Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/9170 | en_ZA |
| dc.identifier.chicagocitation | Govender, Preshnee. <i>"Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/9170 | en_ZA |
| dc.identifier.citation | Govender, P. 2014. Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?. University of Cape Town. | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Govender, Preshnee AB - This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? TI - Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? UR - http://hdl.handle.net/11427/9170 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/9170 | |
| dc.identifier.vancouvercitation | Govender P. Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9170 | en_ZA |
| dc.language.iso | eng | en_ZA |
| dc.publisher.department | Department of Commercial Law | en_ZA |
| dc.publisher.faculty | Faculty of Law | en_ZA |
| dc.publisher.institution | University of Cape Town | |
| dc.subject.other | Tax Law | en_ZA |
| dc.title | Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties? | en_ZA |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationname | LLM | en_ZA |
| uct.type.filetype | Text | |
| uct.type.filetype | Image | |
| uct.type.publication | Research | en_ZA |
| uct.type.resource | Thesis | en_ZA |
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