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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Riley Carpenter,Malilimalo Phaswana
AbstractOrientation: South Africa is a country where the vast majority of residents experience inequality, poverty and deprivation on a daily basis. For many black South Africans, their experience includes the expectation to financially support extended ...
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Milan Van Wyk,Danie Coetsee
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr...
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Remerta Basson
AbstractOrientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa.Research purpose: The aim of this article was to document the normal tax treatment of cryptocurrency transacti...
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Daniël Coetsee
AbstractOrientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that accounting research does not significantly contribute to accounting practice.Research purpos...
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Marina Bornman,Charl Horn,Lizanne Barnard
AbstractOrientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI...
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Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
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Rudie Nel,Nicolette Klopper
AbstractOrientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa.Research purpose: The aim of this article is to critically analyse the provisions of section 18A(2)(a)(v) of...
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Ane Elisa Perez,Mariana Gomes Mascarenhas
Pág. 514 - 533
O artigo analisa, do ponto de vista legal e constitucional, os desígnios do movimento ?Escola Sem Partido? por meio de uma pesquisa doutrinária profunda sobre a finalidade constitucional da educação no Brasil e também sob a perspectiva de julgados do Sup...
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Sony Kulshrestha
Pág. 65 - 71
Who is a consumer, always creates a new debate? A person who avails/consumes the services in exchange of the consideration is a consumer according to the given definition of consumer under Consumer Protection Act, 1986. This definition never includes any...
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