The South African capital gains tax consequences of ceasing to be a resident for persons other than individuals
M.Comm. (International Taxation) === Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she termi...
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2014
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| Online Access: | http://hdl.handle.net/10210/8784 |