The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa
| dc.contributor.author | Swanepoel, Etienne Roderick | |
| dc.date.accessioned | 2024-10-18T11:34:45Z | |
| dc.date.available | 2024-10-18T11:34:45Z | |
| dc.date.issued | 1992 | |
| dc.date.updated | 2024-07-12T12:42:43Z | |
| dc.description.abstract | South Africa will shortly be a full member of the international community. This will result in both inward and outward investment. The South African income tax system is ยท based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope of the source principle in both inward and outward investment. This thesis attempts to discuss these issues. It is a fascinating part of tax planning which will become more and more prevalent over time. Brief reference is made to the jurisprudential basis for income tax as also a comparative survey of other jurisdictions where reliance is placed on the source principle. | |
| dc.identifier.apacitation | Swanepoel, E. R. (1992). <i>The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa</i>. (). ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/40588 | en_ZA |
| dc.identifier.chicagocitation | Swanepoel, Etienne Roderick. <i>"The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa."</i> ., ,Faculty of Law ,Centre for Law and Society, 1992. http://hdl.handle.net/11427/40588 | en_ZA |
| dc.identifier.citation | Swanepoel, E.R. 1992. The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa. . ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/40588 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Swanepoel, Etienne Roderick AB - South Africa will shortly be a full member of the international community. This will result in both inward and outward investment. The South African income tax system is ยท based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope of the source principle in both inward and outward investment. This thesis attempts to discuss these issues. It is a fascinating part of tax planning which will become more and more prevalent over time. Brief reference is made to the jurisprudential basis for income tax as also a comparative survey of other jurisdictions where reliance is placed on the source principle. DA - 1992 DB - OpenUCT DP - University of Cape Town KW - Law LK - https://open.uct.ac.za PY - 1992 T1 - ETD: The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa TI - ETD: The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa UR - http://hdl.handle.net/11427/40588 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/40588 | |
| dc.identifier.vancouvercitation | Swanepoel ER. The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa. []. ,Faculty of Law ,Centre for Law and Society, 1992 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/40588 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Centre for Law and Society | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Law | |
| dc.title | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |