Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece

Autor:	Whitfield, Royden Bryan
Jazyk:	angličtina
Rok vydání:	2008
Předmět:	Taxation Estate Duty on Foreign Property Tax Interest Taxation on Foreign Rental Taxation in Greece Fixed Property in Greece Donations Tax Resident Taxpayer Exchange Control Amnesty Deemed Foreign Rental 343.45068 Real property and taxation South Africa Greece Law and legislation Foreign exchange
Druh dokumentu:	Dissertation
Popis:	This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation provisions in both countries is extremely complex and often residents are not even aware that certain provisions apply to them. In addition there is the risk of paying nearly double the marginal rate of Income Tax and Estate Duty in South Africa and double taxation on donations. This study also provides suggestions and possible solutions to problems identified. Taxation M. Tech. (Taxation)
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://hdl.handle.net/10500/2202 Zobrazit plný text záznamu