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Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network
Inludes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
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| _version_ | 1867614328104943616 |
|---|---|
| access_status_str | Open Access |
| author | Buckley, Ryan |
| author2 | West, Craig |
| author_browse | Buckley, Ryan West, Craig |
| author_facet | West, Craig Buckley, Ryan |
| author_sort | Buckley, Ryan |
| collection | Thesis |
| description | Inludes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10270 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:50:17.666Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10270 Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network Buckley, Ryan West, Craig Taxation Inludes bibliographical references. The word "royalty" is used in South Africa's Income Tax Act No. 58 of 1962 ("TA") at various points. Although there is a general understanding on the meaning of a royalty, there is no official definition for this term which can be used throughout the ITA. Section 35 of the ITA provides the strongest guidance of what a royalty is. However, this section applies to royalties and similar payments. 2014-12-27T14:18:48Z 2014-12-27T14:18:48Z 2012 Master Thesis Masters MCom http://hdl.handle.net/11427/10270 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Buckley, Ryan Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| thesis_degree_str | Master's |
| title | Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| title_full | Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| title_fullStr | Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| title_full_unstemmed | Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| title_short | Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network |
| title_sort | defining a royalty from a south african perspective for the purposes of the south african income tax act and the south african application of its double tax treaty network |
| topic | Taxation |
| url | http://hdl.handle.net/11427/10270 |
| work_keys_str_mv | AT buckleyryan definingaroyaltyfromasouthafricanperspectiveforthepurposesofthesouthafricanincometaxactandthesouthafricanapplicationofitsdoubletaxtreatynetwork |