Browsing Economic and Management Sciences by Subject "Donations tax"
Now showing items 1-2 of 2
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An analysis of the Davis Tax Committee's proposals on inter-spousal transactions
(North-West University, 2019)In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this committee will, during the course of ... -
The nature of interest–free loans and the tax implications thereof
(North-West University, 2010)The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...