Fiskale onderskeid tussen ’n wins van ’n kapitale aard en inkomste aard

Published in: De Ratione
Volume 9 , issue 2 , 1995 , pages: 64–80

DOI: 10.1080/10108270.1995.11435060

Author(s): Hendrik Coetzee Deeltydse professor by die Randse Afrikaanse Universiteit en verbonde aan die belastingpraktyk van KPMG,

Keywords: Capital Gains , Subjective Tests , Objective Tests , Statutory Definitions , Interpretation of Capital Gain , Receipts and Accruals of a Capital Nature , Anomalies , Uncertainty , Disputes

There is no abstract available for this article, however you may find a scanned version of the first page here .

Input Error