- roleTerm ( text )
- advisor
- namePart
- Van Heerden, Michelle
- roleTerm ( text )
- author
- namePart
- Visagie, Karin
- dateAccessioned
- 2014-01-27T08:29:51Z
- dateAvailable
- 2014-01-27T08:29:51Z
- dateIssued
- 2014-01-27
- dateSubmitted
- 2012
- identifier ( uri )
- http://hdl.handle.net/10210/8851
- note
- M.Comm. (International Taxation)
- abstract
- Lyn Bourne (n.d.) once wrote "The concept of royalties evolved from a time when the government owned all of the land, including mines, to the situation where free miners won the right to claim minerals, but paid a portion of their production to the royal treasury. Today, a mineral royalty is a payment to the owner of the mineral rights for the privilege of producing the mineral commodity"...
- languageTerm ( rfc3066 )
- en
- accessCondition ( useAndReproduction )
- University of Johannesburg
- topic
- Mineral royalties - Taxation
- topic
- Mineral resources - Taxation
- topic
- South Africa. Mineral and Petroleum Resources Royalty Act, 2008
- topic
- South African Revenue Services
- title
- An analysis of the Mineral and Petroleum Resources Royalty Act
- genre
- Thesis