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The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa
South Africa will shortly be a full member of the international community. This will result in both inward and outward investment. The South African income tax system is · based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope o...
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| Format: | Thesis |
| Language: | English |
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Centre for Law and Society
2024
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| _version_ | 1867613297448058880 |
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| access_status_str | Open Access |
| author | Swanepoel, Etienne Roderick |
| author_browse | Swanepoel, Etienne Roderick |
| author_facet | Swanepoel, Etienne Roderick |
| author_sort | Swanepoel, Etienne Roderick |
| collection | Thesis |
| description | South Africa will shortly be a full member of the international community. This will result in both inward and outward investment. The South African income tax system is · based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope of the source principle in both inward and outward investment. This thesis attempts to discuss these issues. It is a fascinating part of tax planning which will become more and more prevalent over time. Brief reference is made to the jurisprudential basis for income tax as also a comparative survey of other jurisdictions where reliance is placed on the source principle. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/40588 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:54.099Z |
| 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 | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/40588 The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa Swanepoel, Etienne Roderick Law South Africa will shortly be a full member of the international community. This will result in both inward and outward investment. The South African income tax system is · based on the source of income. There is a limited reliance on the residence principle. It is essential to understand the scope of the source principle in both inward and outward investment. This thesis attempts to discuss these issues. It is a fascinating part of tax planning which will become more and more prevalent over time. Brief reference is made to the jurisprudential basis for income tax as also a comparative survey of other jurisdictions where reliance is placed on the source principle. 2024-10-18T11:34:45Z 2024-10-18T11:34:45Z 1992 2024-07-12T12:42:43Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/40588 eng application/pdf Centre for Law and Society Faculty of Law |
| spellingShingle | Law Swanepoel, Etienne Roderick The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| thesis_degree_str | Master's |
| title | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| title_full | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| title_fullStr | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| title_full_unstemmed | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| title_short | The source of income in South African income tax law and the inward and outward structuring of investments into and out of South Africa |
| title_sort | source of income in south african income tax law and the inward and outward structuring of investments into and out of south africa |
| topic | Law |
| url | http://hdl.handle.net/11427/40588 |
| work_keys_str_mv | AT swanepoeletienneroderick thesourceofincomeinsouthafricanincometaxlawandtheinwardandoutwardstructuringofinvestmentsintoandoutofsouthafrica AT swanepoeletienneroderick sourceofincomeinsouthafricanincometaxlawandtheinwardandoutwardstructuringofinvestmentsintoandoutofsouthafrica |