Title page for ETD etd-07252011-150347


Document Type Master's Dissertation
Author Oosthuizen, Rudi
Email rudi.oosthuizen@up.ac.za
URN etd-07252011-150347
Document Title Income tax deductions available to taxpayees in respect of payment for intellectual property
Degree MCom
Department Taxation
Supervisor
Advisor Name Title
Adv R De Swardt Supervisor
Keywords
  • taxpayers
  • intellectual property
  • intellektuele eiendom
  • belastingpligtiges
Date 2011-04-07
Availability restricted
Abstract
The purpose of this study was to investigate the various income tax deductions which may be available to taxpayers who make payments in respect of intellectual property. Taxpayers who use intellectual property (such as patents and trade marks) in their trade in the production of income, may obtain the right of such use in a number of different ways. The nature of the transaction granting the taxpayer the use of intellectual property items determines the tax treatment thereof. Taxpayers may be able to claim deductions for the cost of using these items in terms of specific income tax sections or in terms of the general deduction formula.

AFRIKAANS : Hierdie studie ondersoek die verskeie aftrekkings wat vir inkomstebelastingdoeleindes geis kan word deur n belastingpligtige ten opsigte van betalings gemaak met betrekking tot intellektuele eiendom. Belastingpligtiges wat intellektuele eiendom (soos patente en handelsmerke) in hulle bedryf aanwend in die voortbrenging van inkomste, kan die reg van sodanige aanwending op verskillende maniere bekom. Die aard van die transaksie wat aan die belastingpligtige die reg van gebruik van intellektuele eiendoms items verleen, bepaal die belastinghantering daarvan. Belastingpligtiges kan moontlik die koste van gebruik van sodanige items ingevolge spesifieke artikels van die wet of die algemene aftrekkingsformule eis.

2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Oosthuizen, R 2010, Income tax deductions available to taxpayees in respect of payment for intellectual property, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07252011-150347/ >

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