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The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user.
Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.
A secret torment for some, a proud responsibility for others, ‘black tax’ is a daily reality for thousands of black South Africans. In this thought-provoking and moving anthology, a provocative range of voices share their deeply personal stories.
With the majority of black South Africans still living in poverty today, many black middle-class households are connected to working-class or jobless homes. Some believe supporting family members is an undeniable part of African culture and question whether it should even be labelled as a kind of tax. Others point to the financial pressure it places on black students and professionals, who, as a consequence, struggle to build their own wealth. Many feel they are taking over what is essentially a government responsibility. The contributions also investigate the historical roots of black tax, the concept of the black family and the black middle class.
In giving voice to so many different perspectives, Black Tax hopes to start a dialogue on this widespread social phenomenon.
The objective of the authors and publishers of the book is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.
This edition is up to date with the amendments that were issued in Bill format or that were promulgated during 2019. As far as income tax is concerned, most of the amendments apply to the 2020 year of assessment, that is, years of assessment ending on 28 February 2020 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2020 for companies.
In this edition students are assisted in preparing for the qualifying examination of chartered accountants. All the discussions in the book that fall outside the 2021 syllabus of the Initial Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. Students preparing for the Tax Professional qualification should, however, still include the shaded sections in their preparation.
The 9th edition of Hockly's insolvency law follows the expanded format of the previous two editions. The basic purpose of the book remains the same: to provide a concise, yet fairly detailed, account of the law of insolvency, winding-up and judicial management. The book aims at a wide readership. For the subject specialist, it provides an update of developments in the law relating to insolvency and winding-up; for students, it is a text for both undergraduate and postgraduate study; and for insolvency practitioners, it may be used as a guide and a quick source of reference. The appendices contain specimen applications, specimen estate accounts, the Insolvency Act, relevant extracts from the Companies Act and the Close Corporations Act, and the Cross-Border Insolvency Act.
Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South
African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.
Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.
A proper grasp of the law of insolvency can be acquired only by reading and digesting a sizeable volume of case law. This text, designed to complement Hockly's Insolvency Law, allows students and practitioners to come to terms with a broad range of insolvency cases.
This bilingual casebook assists undergraduate students in the areas of law dealing with partnerships, companies and insolvency. Generally, cases have been reproduced in their entirety to show students the various sections that make up a reported case. In more complicated cases the relevant facts have been summarised and the most important parts of the judgment reproduced.
Provides you with an overview of the FAIS Act Its place in the Legal Framework.
Its significance explain the legislative duties imposed on intermediaries. Deal with compliance in a clear and practical way. Outline the relevant dispute resolution procedures available to both consumers and intermediaries.
Mars: The Law of Insolvency in South Africa has established itself as a specialist work that has for decades been the guide for anyone who practices in this important area of law. The tenth edition of Mars: The Law of Insolvency has been revised by a team of eleven authors to include developments in the law of insolvency and associated areas of the law to give readers an up-to-date treatment of this important area of law. While retaining the proven structure of the previous editions, this edition aims at dealing comprehensively with all aspects of insolvency law. The latest edition retains references to landmark cases and articles in legal journals but also incorporates numerous new references to critical analyses of applicable legislation, case law, insolvency law reform initiatives and international developments in the field of insolvency law, enabling the reader to gain a proper understanding of the principles underlying the South African law of insolvency.
International tax law: Offshore tax avoidance in South Africa provides a comprehensive analysis of some of the offshore tax-avoidance schemes employed by South African residents. The book offers a detailed and logical explanation of difficult international tax concepts, and critically analyses the effectiveness of South African legislation in curbing offshore tax-avoidance schemes. South African legislative provisions are compared with similar provisions in the United Kingdom and the United States of America, and international case law and tax treaty implications are thoroughly discussed. International tax law: Offshore tax avoidance in South Africa also addresses the recommendations of international organisations, such as the Organisation for Economic Co-operation and Development (OECD), which seek to prevent international tax avoidance. In this regard, the role of tax havens in encouraging international tax avoidance and the OECD initiatives to stifle their development are considered. The OECD's efforts to prevent base erosion and profit shifting are also examined.
Principles of Market Abuse Regulation: A Comparative South African Perspective arguably offers the most comprehensive study of the regulation and enforcement of anti-market abuse laws in South Africa today. Accordingly, the book examines the regulation of the South African securities and financial markets to identify the strengths and weaknesses of the country's anti-market abuse laws. In this regard, the book provides that inadequate and inconsistent regulation of the securities and financial markets could give rise to low investor confidence, market volatility and poor market integrity. The author traces the regulation of market abuse under the Financial Markets Act 19 of 2012 and recommends measures that could enhance the combating of market abuse in the South African securities and financial markets. The Financial Sector Regulation Act 9 of 2017, which is set to expand the mandate of the Financial Services Board, is also considered. The global financial crisis of 2007-2009 provides context for the book. Events covered include South African and American international banks' collusion and market manipulation involving price-fixing, market allocation and rigging in the trading of foreign currency pairs of the South African rand since 2007.
Life insurance in South Africa contains numerous real life case examples which clearly illustrate stated principles. Beneficial both to the office and to the industry, this book is an indispensable reference work for everyone involved in the long-term insurance field, whether it be an underwriter, agent, intermediary or claimant, and certainly the legal representative of a claimant. Life insurance in South Africa enables the lay public to have a better understanding of how the office functions and the role it plays in the settlement of complaints. At the same time, it serves as a practical source of information not only to the managerial and administrative personnel of long-term insurance companies, but also role players in the industry such as brokers, intermediaries and financial advisers. Designed for use as a relevant reference.
Jopie: Jurist, Mentor, Supervisor and Friend - Essays on the Law of Banking, Companies and Suretyship is published in honour of Professor Jopie Pretorius, who will be retiring from his chair in banking law at UNISA at the end of 2017. The collection comprises personal tributes by family members, friends and colleagues, and academic essays that deal with banking law, company law and suretyship.
An accessible, comprehensive analysis of the main principles and rules of banking regulation in the post-crisis regulatory reform era, this textbook looks at banking regulation from an inter-disciplinary perspective across law, economics, finance, management and policy studies. It provides detailed coverage of the most recent international, European and UK bank regulatory and policy developments, including Basel IV, structural regulation, bank resolution and Brexit, and considers the impact on bank governance, compliance, risk management and strategy.
The Law Of Banking And Payment In South Africa provides an explanation of some of the more important aspects of the law applicable to banks and banking in South Africa, along with the principles that govern payment and payment systems in this country.
The Law Of Banking And Payment In South Africa covers the following areas: a general introduction to banks and banking law; the nature of banking law and its sources; the role and function of the Reserve Bank and the various statutes that regulate banks; the bank–customer relationship; miscellaneous banking services provided by banks; general principles of payment; the law applicable to various payment systems; unauthorised cheque payments and unauthorised electronic funds transfers; international sale transactions; and bank guarantees.
The aim of the authors is to provide a text that is both accessible for students and other persons seeking to gain a basic understanding of the subject, and comprehensive enough to be useful to lawyers, bankers and those who work in the field of banking and finance.
An authoritative source of reference on negotiable instruments often cited in judgments of all South African courts, Malan on Bills of Exchange, Cheques and Promissory Notes in South African Law has become an indispensable companion to practitioners within the commercial and banking sectors, and the lawyers who represent them. The fourth edition continues to provide practitioners and students with a comprehensive guide to this complex area of law, as well as incorporating valuable new elements.
A concise student treatise on antitrust that includes the basics of the microeconomic foundations on which modern antitrust doctrine is built. Many students stumble trying to disentangle economic theory from doctrine, and this treatise expertly blends the two, clearly and concisely defining the terms and b
Understanding Unemployment Insurance Law forms part of the Juta's Pocket Companions series. Titles in this series explain key legislation in non-legalistic language, in an affordable accessible format. The book begins with a brief outline of the legislative history and then systematically explains the different pieces of legislation which provide protection to the unemployed. At the end of each chapter, key-points boxes provide the reader with concise summaries of the commentary and FAQs assist the reader by anticipating and answering potential questions. Understanding Unemployment Insurance Law deals with the scope of the insurance cover, the institutional framework, the duties and rights of contributors and employees, eligibility for benefits, dispute settlement and enforcement. Selected unemployment insurance forms are included for easy reference.
The recession and the change of government have seen many changes in the British tax system which affect small businesses. Fully updated for the 2013 tax year and beyond, this trusted and bestselling guide will help you steer your small business through the bureucratic hoops. Tax matters for small businesses, because they must pay it correctly in order to stay legal, and they must pay it efficiently in order to stay competitive. This book, written by a chartered accountant who has helped small businesses for twenty years, helps you to do both.
The most comprehensive single collection of statutory source material and practice directions relating to insolvency law in England, Wales and Scotland. Adopting a user-friendly, chronological layout, it covers the most important statutes, statutory instruments and European legislation. Legislation is printed as currently in force with all amendments, repeals and revocations, providing full assurance that you are advising clients accurately. This prestigious handbook makes research time efficient and effortless. This text is the essential reference source for lawyers, accountants, insolvency practitioners, regulators and students.
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