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The normal tax consequences of home swaps for residents owning property in the Republic of South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Magdel Zietsman --- , South Africa Andrea Herron --- , South Africa“Home swapping” has become more accessible due to a global phenomenon, known as the sharing economy. Technological advancement has removed the barriers to international trade and members of home swapping programmes exchange rights to provide each other with accommodation in...