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

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

DOI: 10.1080/10108270.1995.11435060

Author(s): Hendrik CoetzeeDeeltydse 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,

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