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

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dc.contributor.advisor Wilcocks, J.S. (Prof.) en
dc.contributor.advisor De Clercq, B. (Bernadene) en
dc.contributor.author Whitfield, Royden Bryan en
dc.date.accessioned 2009-08-25T11:01:23Z
dc.date.available 2009-08-25T11:01:23Z
dc.date.issued 2009-08-25T11:01:23Z
dc.date.submitted 2008-01-31 en
dc.identifier.uri http://hdl.handle.net/10500/2202
dc.description.abstract 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. en
dc.format.extent 1 online resource (188 leaves)
dc.language.iso en en
dc.subject Taxation en
dc.subject Estate Duty on Foreign Property en
dc.subject Tax Interest en
dc.subject Taxation on Foreign Rental en
dc.subject Taxation in Greece en
dc.subject Fixed Property in Greece en
dc.subject Donations Tax en
dc.subject Resident Taxpayer en
dc.subject Exchange Control Amnesty en
dc.subject Deemed Foreign Rental en
dc.subject.ddc 343.45068
dc.subject.lcsh Real property and taxation -- South Africa
dc.subject.lcsh Real property and taxation -- Greece
dc.subject.lcsh Taxation -- Law and legislation -- South Africa
dc.subject.lcsh Taxation -- Law and legislation -- Greece
dc.subject.lcsh Foreign exchange -- Law and legislation -- South Africa
dc.subject.lcsh Foreign exchange -- Law and legislation -- Greece
dc.title Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece en
dc.type Dissertation en
dc.description.department Taxation en
dc.description.degree M. Tech. (Taxation) en


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