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Individual and corporate taxation 802


 
Module code CTI 802
Qualification Postgraduate
Faculty Faculty of Law
Module content

(a) Fringe benefits
(b) PAYE
(c) Labour brokers and personal service companies
(d) Donations tax
(e) Estate duty
(f) Capital Gains Tax
(g) Dividends and STC
(h) General deductibility of interest
(i) Structured finance transactions
(j) Alternative funding transactions and derivatives
(k) Special rules on companies
(l) Small business entities
(m) Special taxpayers

Module credits 30.00
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Double Medium
Academic organisation Mercantile Law
Period of presentation Semester 2

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