Matches in SemOpenAlex for { <https://semopenalex.org/work/W2287680006> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W2287680006 endingPage "80" @default.
- W2287680006 startingPage "64" @default.
- W2287680006 abstract "Click to increase image sizeClick to decrease image sizeVirtually the whole world taxes capital gains. South Africa is one of the very few exceptions. The Margo Commission in its Enquiry into the tax structure of the Republic of South Africa in 1986 was unable to reach an unanimous decision whether or not to introduce a capital gains tax. It is arguable that the Commission could not arrive at a valid decision without an examination of a model of a capital gains tax in the context of South African tax law. This article examines the statutory definition of a capital gain in South Africa and compares such definition with two other tax jurisdictions, namely, the United Kingdom and Canada. The conclusion is that the definition of a capital gain in South Africa Income Tax does not rest on a satisfactory basis and three possible solutions are discussed briefly.Keywords: Capital GainsSubjective TestsObjective TestsStatutory DefinitionsInterpretation of Capital GainReceipts and Accruals of a Capital NatureAnomaliesUncertaintyDisputes" @default.
- W2287680006 created "2016-06-24" @default.
- W2287680006 creator A5046202280 @default.
- W2287680006 date "1995-06-01" @default.
- W2287680006 modified "2023-09-25" @default.
- W2287680006 title "Fiskale onderskeid tussen ’n wins van ’n kapitale aard en inkomste aard" @default.
- W2287680006 cites W1977814954 @default.
- W2287680006 cites W2089347964 @default.
- W2287680006 cites W561364379 @default.
- W2287680006 doi "https://doi.org/10.1080/10108270.1995.11435060" @default.
- W2287680006 hasPublicationYear "1995" @default.
- W2287680006 type Work @default.
- W2287680006 sameAs 2287680006 @default.
- W2287680006 citedByCount "0" @default.
- W2287680006 crossrefType "journal-article" @default.
- W2287680006 hasAuthorship W2287680006A5046202280 @default.
- W2287680006 hasConcept C10138342 @default.
- W2287680006 hasConcept C158129432 @default.
- W2287680006 hasConcept C162324750 @default.
- W2287680006 hasConcept C166957645 @default.
- W2287680006 hasConcept C17744445 @default.
- W2287680006 hasConcept C199539241 @default.
- W2287680006 hasConcept C205649164 @default.
- W2287680006 hasConcept C2776034101 @default.
- W2287680006 hasConcept C2776943663 @default.
- W2287680006 hasConcept C2779343474 @default.
- W2287680006 hasConcept C34447519 @default.
- W2287680006 hasConcept C44750222 @default.
- W2287680006 hasConcept C58202505 @default.
- W2287680006 hasConcept C83646750 @default.
- W2287680006 hasConceptScore W2287680006C10138342 @default.
- W2287680006 hasConceptScore W2287680006C158129432 @default.
- W2287680006 hasConceptScore W2287680006C162324750 @default.
- W2287680006 hasConceptScore W2287680006C166957645 @default.
- W2287680006 hasConceptScore W2287680006C17744445 @default.
- W2287680006 hasConceptScore W2287680006C199539241 @default.
- W2287680006 hasConceptScore W2287680006C205649164 @default.
- W2287680006 hasConceptScore W2287680006C2776034101 @default.
- W2287680006 hasConceptScore W2287680006C2776943663 @default.
- W2287680006 hasConceptScore W2287680006C2779343474 @default.
- W2287680006 hasConceptScore W2287680006C34447519 @default.
- W2287680006 hasConceptScore W2287680006C44750222 @default.
- W2287680006 hasConceptScore W2287680006C58202505 @default.
- W2287680006 hasConceptScore W2287680006C83646750 @default.
- W2287680006 hasIssue "2" @default.
- W2287680006 hasLocation W22876800061 @default.
- W2287680006 hasOpenAccess W2287680006 @default.
- W2287680006 hasPrimaryLocation W22876800061 @default.
- W2287680006 hasRelatedWork W1589519819 @default.
- W2287680006 hasRelatedWork W1982003930 @default.
- W2287680006 hasRelatedWork W2019345893 @default.
- W2287680006 hasRelatedWork W2050915614 @default.
- W2287680006 hasRelatedWork W2079281884 @default.
- W2287680006 hasRelatedWork W2108119410 @default.
- W2287680006 hasRelatedWork W2143276918 @default.
- W2287680006 hasRelatedWork W2735591570 @default.
- W2287680006 hasRelatedWork W2892003135 @default.
- W2287680006 hasRelatedWork W3121515329 @default.
- W2287680006 hasVolume "9" @default.
- W2287680006 isParatext "false" @default.
- W2287680006 isRetracted "false" @default.
- W2287680006 magId "2287680006" @default.
- W2287680006 workType "article" @default.