An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.

A comparative analysis of the concept of fiscal jurisdiction in income tax law

Ketchemin, Eric P

January 2002

Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules o...

INCOME TAX: GROSS INCOME – CAPITAL VERSUS REVENUE, PROFIT-MAKING SCHEME OR FIXED/FLOATING-CAPITAL TEST?

David Joubert

September 2021

The question of whether a receipt or accrual is of a capital nature or not has vexed the courts, leg...

A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962.

Seonath, Manoj Kumar.

January 2003

Thesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.For eighty-six years up to the year 2000...

The perennial problem: a critical analysis of the income versus capital distinction in respect of share transactions in the new "Digital" economy

Juric,DF

September 2023

This dissertation will examine the application of the test used to distinguish income from capital i...

Capital v Revenue: the income tax test of intention

Haworth, Christi-Anne

January 2018

The purpose of this research was to identify and comment on various interpretive problems posed by u...

Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature

Mokotso, Mpho

January 2014

Includes bibliographical references.The nature of money received as compensation for the early termi...

An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.

Nzima, Thandolwenkosi Linda.

January 2018

Master of Laws in Taxation - University of KwaZulu-Natal, Durban, 2018.The goal of this dissertation...

"Expenditure"

Beukes, Marvan

January 2014

This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service ...

A critical analysis of capital expenditure in the mining industry

Indurjeeth, Avisha

January 2021

Abstract: The mining industry plays a pivotal role in the development of the economy as well as cont...

BASIC CRITERIA FOR DISTINGUISHING REVENUE CHARGES FROM CAPITAL EXPENDITURES IN INCOME TAX COMPUTATIONS

Shugerman, Abe L.

December 1950

In the sections that follow, every effort has been made to deduce the motivating philosophy behind t...

'n Ekonomiese perspektief op kapitaalbelasting as komponent van die belastingstruktuur in Suid-Afrika

February 2015

M.Com. (Economics)The purpose of this study was to analyze the nature and extent of capital taxes as...

An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa

Ogula, Diana Khabale

Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the ...

Characterising expenditure as revenue or capital - is the distinction becoming clearer?

Blissenden, Michael
Kenny, Paul

December 2015

An analysis of the income tax treatment of South African collective investment schemes in securities

Salmon, Catherine Anne

January 2013

Includes abstract.Includes bibliographical references.This dissertation analyses the legal nature of...

Capital and revenue : recent Australian developments and the taxation of lease incentives in New Zealand

Maples, Andrew J.

January 1993

The purpose of this thesis is twofold. The first purpose is to discuss the expansion of the concepts...

A comparative analysis of the concept of fiscal jurisdiction in income tax law

Ketchemin, Eric P

January 2002

Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules o...

INCOME TAX: GROSS INCOME – CAPITAL VERSUS REVENUE, PROFIT-MAKING SCHEME OR FIXED/FLOATING-CAPITAL TEST?

David Joubert

September 2021

The question of whether a receipt or accrual is of a capital nature or not has vexed the courts, leg...

A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962.

Seonath, Manoj Kumar.

January 2003

Thesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.For eighty-six years up to the year 2000...

The perennial problem: a critical analysis of the income versus capital distinction in respect of share transactions in the new "Digital" economy

Juric,DF

September 2023

This dissertation will examine the application of the test used to distinguish income from capital i...

Capital v Revenue: the income tax test of intention

Haworth, Christi-Anne

January 2018

The purpose of this research was to identify and comment on various interpretive problems posed by u...

Compensation received from termination of a contract: what determines whether it is of a capital or revenue nature

Mokotso, Mpho

January 2014

Includes bibliographical references.The nature of money received as compensation for the early termi...

An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.

Nzima, Thandolwenkosi Linda.

January 2018

Master of Laws in Taxation - University of KwaZulu-Natal, Durban, 2018.The goal of this dissertation...

"Expenditure"

Beukes, Marvan

January 2014

This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service ...

A critical analysis of capital expenditure in the mining industry

Indurjeeth, Avisha

January 2021

Abstract: The mining industry plays a pivotal role in the development of the economy as well as cont...

BASIC CRITERIA FOR DISTINGUISHING REVENUE CHARGES FROM CAPITAL EXPENDITURES IN INCOME TAX COMPUTATIONS

Shugerman, Abe L.

December 1950

In the sections that follow, every effort has been made to deduce the motivating philosophy behind t...

'n Ekonomiese perspektief op kapitaalbelasting as komponent van die belastingstruktuur in Suid-Afrika

February 2015

M.Com. (Economics)The purpose of this study was to analyze the nature and extent of capital taxes as...

An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa

Ogula, Diana Khabale

Tax evasion and avoidance costs South Africa billions of rand each year. This treatise examines the ...

Characterising expenditure as revenue or capital - is the distinction becoming clearer?

Blissenden, Michael
Kenny, Paul

December 2015

An analysis of the income tax treatment of South African collective investment schemes in securities

Salmon, Catherine Anne

January 2013

Includes abstract.Includes bibliographical references.This dissertation analyses the legal nature of...

Capital and revenue : recent Australian developments and the taxation of lease incentives in New Zealand

Maples, Andrew J.

January 1993

The purpose of this thesis is twofold. The first purpose is to discuss the expansion of the concepts...

A comparative analysis of the concept of fiscal jurisdiction in income tax law

Ketchemin, Eric P

January 2002

Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules o...

INCOME TAX: GROSS INCOME – CAPITAL VERSUS REVENUE, PROFIT-MAKING SCHEME OR FIXED/FLOATING-CAPITAL TEST?

David Joubert

September 2021

The question of whether a receipt or accrual is of a capital nature or not has vexed the courts, leg...

A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962.

Seonath, Manoj Kumar.

January 2003

Thesis (M.Com.)-University of Natal, Pietermaritzburg, 2003.For eighty-six years up to the year 2000...

An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.

Abstract

Extracted data

An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.

Abstract

Extracted data

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