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The aim and objective of the intended research under the abovementioned title is as follows: Discuss the ambit of the corporate rules and the purpose for their enactment. Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in parti...
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| Format: | Thesis |
| Language: | English |
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Tax
2024
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| _version_ | 1867613298704252928 |
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| access_status_str | Open Access |
| author | Cornelissen, Carel |
| author2 | Surtees, Peter |
| author_browse | Cornelissen, Carel Surtees, Peter |
| author_facet | Surtees, Peter Cornelissen, Carel |
| author_sort | Cornelissen, Carel |
| collection | Thesis |
| description | The aim and objective of the intended research under the abovementioned title is as follows: Discuss the ambit of the corporate rules and the purpose for their enactment. Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in particular, since their inception. Highlight the significance of some of the major amendments, express a view on shortcomings, if any, and suggest further amendments, where necessary. Discuss the relevant sections in the new Companies Bill and the affect it may have on the application of the corporate rules. Discuss the extent of group taxation in short and consider, on a very high level, the advantages and disadvantages of introducing a group taxation regime in South Africa. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/39355 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:55.830Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Tax |
| publisherStr | Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/39355 The evolution of the corporate rules Cornelissen, Carel Surtees, Peter Taxation The aim and objective of the intended research under the abovementioned title is as follows: Discuss the ambit of the corporate rules and the purpose for their enactment. Provide an overview of the history of the corporate rules, in general, and some of the major year on year amendments, in particular, since their inception. Highlight the significance of some of the major amendments, express a view on shortcomings, if any, and suggest further amendments, where necessary. Discuss the relevant sections in the new Companies Bill and the affect it may have on the application of the corporate rules. Discuss the extent of group taxation in short and consider, on a very high level, the advantages and disadvantages of introducing a group taxation regime in South Africa. 2024-04-11T13:28:30Z 2024-04-11T13:28:30Z 2009 2024-04-11T13:07:32Z Thesis / Dissertation Masters MCom http://hdl.handle.net/11427/39355 eng application/pdf Tax Faculty of Commerce |
| spellingShingle | Taxation Cornelissen, Carel The evolution of the corporate rules |
| thesis_degree_str | Master's |
| title | The evolution of the corporate rules |
| title_full | The evolution of the corporate rules |
| title_fullStr | The evolution of the corporate rules |
| title_full_unstemmed | The evolution of the corporate rules |
| title_short | The evolution of the corporate rules |
| title_sort | evolution of the corporate rules |
| topic | Taxation |
| url | http://hdl.handle.net/11427/39355 |
| work_keys_str_mv | AT cornelissencarel theevolutionofthecorporaterules AT cornelissencarel evolutionofthecorporaterules |