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The impact of the National Credit Act on the growth of small business lending in the Vhembe Region of LimpopoSandamela, Victor Noah Abel Gold 10 January 2014 (has links)
MCOM / Department of Economics
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Neutralising the effects of branch mismatch arrangements: a South African perspectiveLindeque, Anlia January 2019 (has links)
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Base erosion and profit shifting (BEPS) has become an increasingly important matter for both multinational enterprises (MNEs) and the countries in which they operate. The tax avoidance strategies used to exploit gaps and mismatches in tax rules have become progressively complex and advanced over the past decade.
The aim of this research report is to determine the importance and relevance of addressing BEPS via branch mismatch arrangements, as proposed by the Organisation for Economic Co-operation and Development (OECD), to an emerging economy such as South Africa. The report discusses and analyses the concept of branch mismatch arrangements, the concerns and challenges arising from the use of these arrangements, the recommendations from the OECD in addressing these mismatches and the approaches taken by selected countries. Current domestic legislation is contrasted with international approaches and the recommendations by the OECD. The outcome of adoption or non-adoption of the recommendations will be investigated. / NG (2020)
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The regulation of health and safety in South Africa's manufacturing industryMacun, Ian January 1989 (has links)
Bibliography: pages 195-200. / This thesis will be concerned with trying to develop an understanding of what the difficulties have been in bringing about improvements to the working environment in manufacturing. The role of labour will be of central concern, but an attempt will also be made to analyse the role of the other participants in the regulatory process, namely, the state and employers. The period with which the thesis is concerned is the 1980s. The area is clearly a very broad one and no claims will be made to providing a comprehensive study. Rather, it is hoped that the present study will provide some new data and some original insights into the regulatory process which will provoke further discussion and research in the field of occupational health and safety in South Africa.
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The constitutionality of pornographyVan der Poll, Letetia 12 1900 (has links)
Thesis (LLD)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: The advent of a constitutional democracy in South Africa after the first non-racial democratic
elections in 1994 and the subsequent adoption of a final constitution in 1996 introduced a legal
order based on "democratic values, social justice and fundamental rights". The inception of a
constitutional democracy in South African encourages an assessment of the possible
constitutional ramifications of pornography, specifically within a discourse on women's interests
in equality, human dignity and physical integrity. Under the strong influence of United States
First Amendment doctrine, pornography is defined (and protected in the "marketplace of ideas")
as a particular mode of expression, thus allowing pornography to be viewed as part of the fabric
of an open, free and democratic society. Within this doctrinal context, the recognition and
entrenchment of freedom of expression have firmly placed pornography on both the South
African constitutional and political agendas.
The objective of this study is to address specific aspects of the debate on adult heterosexual
pornography (that is, pornography produced for and targeted at the male heterosexual market) in
order to establish its constitutionality. This dissertation is not, however, intended as a discourse
on pornography as a possible threat to the moral fibre of society, but rather about pornography as
an invasion ofwomen's particular constitutional interests in equality, human dignity as well as
security in and control over their bodies.
To this end, Chapter 2 serves to establish a suitable theoretical framework that is capable of
facilitating a woman-centred analysis of adult heterosexual pornography within the ambit of the
Bill of Rights in the South African Constitution. Consequently, the merit ofliberal feminism and
radical feminist thought is critically assessed against the particular (constitutional and doctrinal)
demands presented by a study of this nature. Chapter three - the first in a trilogy which seeks to
evaluate the different conceptualisations of pornography in the United States, Canada and South
Africa - critically reflects on the obscenity jurisprudence of the Supreme Court of the United
States of America as well as radical feminist campaigns in Minneapolis and Indianapolis to re-conceptualise pornography and its harm.
Chapter 4 entails a critical reflection on the capacity of Canadian constitutional jurisprudence to
address adult heterosexual pornography either as a patriarchal structure which impacts on
women's interests in equality, dignity and physical integrity or as a mode of expression which
incites gender hatred.
Chapter 5 traces the history of South African censorship law as prelude to a critical discussion of
the current Films and Publications Act as well as the first decision of the South African
Constitutional Court on the possible human rights implications of sexually explicit material. The
chapter concludes with proposals for a suitable conception of the (constitutional) harm as well as
a legal definition of adult heterosexual pornography for South African law.
The constitutional implications of the proposed conceptions of pornography and harm are
evaluated in Chapter 6 with specific reference to sections 9, 10 and 12 as well as subsection
16(2)( c) of the South African Constitution. Chapter 7 concludes the present study with some
thoughts on the suitability of censorship as legal and political strategy. / AFRIKAANSE OPSOMMING: Die koms van 'n konstitusionele demokrasie in Suid-Afrika ná die eerste nie-rassige
demokratiese verkiesings in 1994 en die daaropvolgende aanname van 'n finale grondwet in 1996
het' n regsorde wat op "demokratiese waardes, maatskaplike geregtigheid en basiese menseregte"
gegrond is, ingelei. Die aanvang van 'n konstitusionele demokrasie in Suid-Afrika moedig
inderwaarheid 'n evaluering van die moontlike grondwetlike gevolge van pornografie, spesifiek
binne 'n diskoers oor vroue se belange in gelykheid, menswaardigheid en fisiese integriteit, aan.
Onder die sterk invloed van die leerstelling van die Amerikaanse Eerste Amendement word
pornografie gedefinieer (en beskerm binne die "markplein van idees") as 'n spesifieke vorm van
uitdrukking wat gevolglik meebring dat pornografie noodwendig as deel van 'n oop, vrye en
demokratiese gemeenskap beskou word. Binne hierdie dogmatiese konteks het die erkenning en
. verskansing van vryheid van uitdrukking pornografie stewig op sowel die Suid-Afrikaanse
grondwetlike as politieke agendas geplaas.
Die oogmerk van hierdie studie is om spesifieke aspekte rondom die debat oor volwasse
heteroseksuele pornografie (naamlik, pornografie geproduseer vir en gerig op die manlike
heteroseksuele mark) aan te spreek ten einde die grondwetlikheid daarvan te bepaal. Hierdie
proefskrif is egter nie bedoel as 'n diskoers oor pornografie as moontlike bedreiging vir die
morele stoffasie van die gemeenskap nie, maar eerder oor pornografie as 'n 'n inbreukmaking op
vroue se spesifieke grondwetlike belange in gelykheid, menswaardigheid asook sekerheid in en
beheer oor hulle liggame.
Gevolglik dien Hoofstuk 2 om 'n gepaste teoretiese raamwerk daar te stel wat oor die vermoë
beskik om 'n vroue-gesentreerde analise van volwasse heteroseksuele pornografie binne die
raamwerk van die Handves van Menseregte in die Suid-Afrikaanse Grondwet aan te help.
Daarom word die meriete van die liberale feminisme en die radikale feministiese denke krities
oorweeg teenoor die spesifieke (grondwetlike en dogmatiese) uitdagings wat deur 'n studie van
hierdie aard gestel word. Hoofstuk 3 - die eerste in 'n trilogie wat ten doel het om die verskillende opvattings oor pornografie in die Verenigde State, Kanada en Suid-Afrika te
ondersoek - bevat 'n kritiese oorweging van die Amerikaanse Hooggeregshofse beskouing van
obseniteit asook die radikaal feministies-geïnspireerde veldtogte in Minneapolis en Indianapolis
wat ten doel gehad het om pornografie en sy nadeel te herkonseptualiseer.
Hoofstuk 4 behels 'n kritiese oorweging van die vermoë van die Kanadese grondwetlike reg om
volwasse heteroseksuele pornografie Of as 'n patriargale struktuur wat 'n impak op vroue se
belange in gelykheid, menswaardigheid en fisiese integriteit het Of as 'n vorm van uitdrukking
wat geslagshaat aanwakker, aan te spreek.
Hoofstuk 5 speur die geskiedenis van sensuur in Suid-Afrika na as inleiding tot 'n kritiese
bespreking van die huidige Wet op Films en Publikasies asook die eerste beslissing van die Suid-
Afrikaanse Grondwetlike Hof oor die menseregte-implikasies van seksueel eksplisiete materiaal.
Die hoofstuk sluit afmet voorstelle vir 'n gepaste begrip van sowel die (grondwetlike)nadeel as
'n regsdefinisie van volwasse heteroseksuele pornografie vir die Suid-Afrikaanse reg.
Die grondwetlike implikasies van die voorgestelde begrippe van pornografie en gepaardgaande
nadeel word in Hoofstuk 6 opgeweeg met besondere verwysing na artikels 9, 10 en 12 asook
subartikeI16(2)(c) van die Suid-Afrikaanse Grondwet. Hoofstuk 7 sluit die onderhawige studie
af met enkele gedagtes oor sensuur as gepasde regs- en politiese strategie.
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Die belasting van buitelandse dividende in die Republiek van Suid-AfrikaVan Wyk, Ellane 04 1900 (has links)
Thesis (MRek) -- Stellenbosch University, 2003. / ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter
"the Act") became effective on 23 February 2000.
The main reasons for the introduction of this was, inter alia, to broaden the tax
base and to phase in the residency basis of taxation. Consequently are the
foreign dividend rules of section 9E interrelated to the foreign income rules of
section 90, being the application of the residence basis of taxation.
The main objective of this study is to investigate the taxation of foreign
dividends in the Republic of South Africa.
The introduction of section 9E saw new terminology introduced, which need
analysis. This analysis is made possible by supplying the definitions from the
Act, as well as making use of national and international case law.
Further investigation is also done as to the relevance of section 9E to other
sections in the Act, relevant anti-avoidance rules regarding foreign dividends,
the effect of section 9E on investment income from tax havens, with specific
reference to natural persons, the effect of taxation of foreign dividends on the
migration- and investment decisions of non-residents, relief provided
regarding double taxation and section 9E's effect on secondary taxation on
companies. Lastly, the collection of taxation on foreign dividends is
investigated. / AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962
(hierna "die Wet") het van krag geword op 23 Februarie 2000.
Die hoofredes vir die invoeging van die artikel in die Wet was onder andere
om die belastingbasis te verbreed en om die verblyfbasis van belasting in te
faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse
dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van
artikel9D.
Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in
die Republiek van Suid Afrika te ondersoek.
Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn
gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak
deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik
van nasionale en internasionale regspraak .
Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op
ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking
tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit
belastinghawens, met spesifieke verwysing na belegging deur natuurlike
persone, die invloed van belasting op buitelandse dividende op die migrasieen
beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten
opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere
belasting op maatskappye. Laastens word die invordering van belasting op
buitelandse dividende ondersoek.
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Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-AfrikaSteenkamp, Casper Jan Hendrik 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2006. / AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige
beginsels en praktyk tot op datum by die uitleg van die
inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking
word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het.
Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word
gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n
meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en
meer spesifiek die bruto inkomste-omskrywing en die algemene
aftrekkingsformule, te speel.
Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk
in die uitleg van die inkomstebelastingwetgewing in beide Australie en die
Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat
rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in
die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die
mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke
benadering te volg as wat in bogenoemde jurisdiksies gevolg word.
Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek
waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die
gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is,
maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van
rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan
bydra om die optimale graad van ooreenstemming te bereik. / ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the
interpretation of the income tax legislation in South Africa.
This study starts off by investigating the role that accounting principles and
practice played to date in the interpretation of the income tax legislation in
South Africa. The conclusion is reached that accounting principles played a
limited role. The principles of interpretation of legislation is then considered
and a conclusion is reached that there is scope for accounting principles and
practice to play an extended role in the interpretation of the income tax
legislation, especially in the interpretation of the gross income definition and
the general deduction formula.
The study then considers the role that accounting principles and practice
played in the interpretation of the income tax legislation in both Australia and
the United Kingdom. The conclution is reached that in both these jurisdictions
accounting practice played a more extensive role in the interpretation of
income tax legislation than in South Africa. The opinion is expressed that
South Africa can benefit from a similar approach as was taken in the abovementioned
jurisdictions.
The study concludes with an investigation into the advantages and
disadvantages of having the calculation of taxable income conform to the
calculation of income for accounting purposes. The conclusion is reached
that conformity to some degree is advisable but that total conformity is not
sensible. Taking accounting principles and practice into account in the
interpretation of income tax legislation can help attain the optimal degree of
conformity.
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Copyright law and the Internet : in modern South African lawItal, Eric Guy 09 1900 (has links)
Thesis (LLM)--University of Stellenbosch, 2000. / ENGLISH ABSTRACT: The Internet is coming more and more into focus of national and international
legislation. Especially with regard to copyright law, the rapid growth of the
Internet, its global character, its novel technical applications and its private
and commercial use by millions of people makes the control over a work
complicated and raises copyright problems all over the world. Present
legislation is therefore challenged to avoid gaps in the law. Considering the
rapid growth of online providers and users in South Africa, it is likely that
copyright disputes with regard to the Internet will evolve here soon. In this
dissertation, the "world" of the Internet and its lawfulness with regard to
existing South African copyright law will be examined. The examination tries
to establish whether South African copyright law is able to cope with the
present Internet problems and whether it leads to reasonable results.
The first chapter of this dissertation will give an overview of the basic
principles of the Internet, including the history, development and function of
the Internet. Furthermore the changing aspects by means of diqital
technology will be discussed.
Because the global character of the Internet lead to "international"
infringements, governments are considering the prospect of reaching
international accord on the protection of intellectual property in the digital era.
In chapter two, the present international harmonisation of copyright law will be
introduced. Especially the quick adoption of the World Intellectual Property
Organisation Treaties in December 1996 demonstrated that an international
realisation for a call for action is existing.
In chapter three, the application of South African copyright law with regard to
the Internet will be discussed. First, it will be examined if a digital work on the
Internet is protected in the same way as a "traditional" work. Second, the various rights of the copyright holder are discussed in connection with the use
of a work on the Internet. Third, the potential application of the exclusive
rights of the copyright holder to various actions on the Internet, such as
caching, Web linking and operating an online service will be discussed.
The Internet is a worldwide entity, and, as such, copyright infringement on this
system is an international problem. The scenario of global, simultaneous
exploitation of works on the Internet conflicts sharply with the current system
of international copyright protection, which is firmly based on national
copyright laws with territorial effects. Section four provides therefore an
overview of the applicable law on an international net and analyses the
necessity and borders of protection. / AFRIKAANSE OPSOMMING: Nasionale en internasionale wetgewing fokus in In toenemende mate op die
Internet. Die versnelde groei van die Internet, sy wêreldkarakter, sy nuwe
tegnologiese aanwendings en sy private en kommersiële gebruik deur miljoene
mense maak beheer oor In werk baie gekompliseerd en skep veral
outeursregprobleme regoor die wêreld. Wetgewing soos dit tans is, word dus
uitgedaag om die leemtes in die reg te ondervang. Gegewe die vinnige groei van
gekoppelde verskaffers en gebruikers in Suid-Afrika, is dit waarskynlik dat
-
outeursreggeskille met betrekking tot die Internet binnekort ook hier gaan
ontwikkel. In hierdie verhandeling gaan die "wêreld" van die Internet en sy
wettigheid onder bestaande Suid-Afrikaanse outeursregwetgewing ondersoek
word. In die ondersoek word gepoog om vas te stelof Suid-Afrikaanse
outeursregwetgewing geskik is om die Internetprobieme wat tans bestaan te
hanteer en of dit lei tot aanvaarbare resultate.
Die eerste hoofstuk van die verhandeling sal In oorsig gee van die basiese
beginsels van die Internet, insluitende die geskiedenis, ontwikkeling en funksie
van die Internet. Verder sal die veranderende aspekte as gevolg van digitale
tegnologie bespreek word.
Die wêreldkarakter van die Internet gee aanleiding tot "internasionale"
inbreukmakings en om hierdie rede oorweeg regerings die moontlikheid van
internasionale ooreenkomste oor die beskerming van intellektuele eiendom in die
digitale era. In hoofstuk twee word die bestaande internasionale harmonisering
van outeursreg bespreek. Veral die vinnige aanname van die World Intellectual
Property Organisation se verdrae in Desember 1996, illustreer dat daar In
internasionale bewustheid is dat iets in die verband gedoen moet word. In die derde hoofstuk word die aanwending van die Suid-Afrikaanse outeursreg
met betrekking tot die Internet bespreek. Eerstens word ondersoek of a digitale
werk op die Internet op dieselfde wyse as 'n "tradisionele" werk beskerm kan
word. Tweedens word die verskillende regte van die outeursreghebbende in
verband met die gebruik van 'n werk op die Internet, bespreek. Derdens word
die potensiële aanwending van die eksklusiewe regte van die
outeursreghebbende op verskillende aksies op die Internet, soos byvoorbeeld
kasberging, web koppeling en die werking van 'n gekoppelde diens, bespreek.
Die Internet is 'n wêreldwye verskynsel en sodanig is outeursreginbreukmaking
op hierdie stelsel 'n internasionale probleem. Die scenario van 'n wêreldwye,
gelyktydige uitbuiting van werke op die Internet is in skerp konflik met die huidige
stelsel van internasionale outeursregbeskerming wat stewig gegrond is op
nasionale wetgewing met territoriale werking. Hoofstuk vier bied daarom 'n
oorsig oor die toepaslike reg op 'n internasionale netwerk en analiseer die
nodigheid en ook grense van beskerming.
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Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962Wesson, Nicolene 12 1900 (has links)
Thesis (MCom)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future.
Although Internet trading is still in its infancy the effect of Internet on taxation
needs to be adressed.
Internet defies geographic borders and leads to the questioning of the
principles underlying income tax. Income tax principles are traditionally based
on the existence of some form of physical presence (either residency, source
of income or that of a permanent establishment) in a jurisdiction before tax
can be levied. The fact that Internet can provide substantial economic activity
in a jurisdiction without any physical presence, requires interpretation of
and/or amendments to the traditional income tax principles.
The South African income tax principles are based on the source of income.
In this study the impact of Internet on the applicability of the traditional source
rules, in terms of the South African Income Tax Act, no. 58 of 1962, was
investigated.
The study first outlines the principles and methodology laid down by South
African courts in determining the source of income. These principles and
methodology are then tested in an Internet environment. lt is concluded that
Internet requires a reinterpretation of certain of the traditional principles, i.e.:
• The fact that a dominant source rule is applied.
• The classification of products and services with a digitalised content within
the existing principles.
• The finding of a physical location when transactions are concluded in
cyberspace.
• The applicability of certain deemed source rules, i.e. section 9(1 )(a),
9(1)(d), 9(1)(dbis) and certain aspects of section 9(1)(b), in an Internet
environment.
In obtaining a sollution for South Africa the international initiatives regarding
Internet and taxation, under the guidance of the Committee on Fiscal Affairs of
the Organisation for Enonomic Co-operation and Development (OECD), were
taken into account.
The first alternative to the traditional South African source rules that was
investigated was the permanent establishment principle, as recommended by
the Katz Commission in their Fifth Interim Report. Other alternatives to the
permanent establishment principle were also investigated, i.e. the residence
principle, formal requirements and an Internet tax.
The interim solution for South Africa seems to be the acceptance of the
permanent establishment principle. This principle needs interpretation and/or
amendment due to the effect of Internet. In this study amendments to the
permanent establishment principle are suggested in order to provide the
necessary clarity in the Internet environment.
A closing remark is made that Internet might well change income tax as we
know it today. Internet has the ability to simplify tax systems. None of the
income tax alternatives provide simple tax solutions. The tax of the future
seems to be some form of indirect tax.
Internet is an international medium and addresses international tax issues.
South Africa will, by accepting the permanent establishment principle, be in a
position to join the co-ordinated efforts towards solving the Internet related tax
problems while aiming to protect our tax base. / AFRIKAANSE OPSOMMING: Internet word internasionaal as die handelsroete van die toekoms beskou.
Alhoewel lnternethandel nog in sy kinderskoene is, moet die invloed van
Internet op belasting aangespreek word.
lnternethandel misken geografiese grense en lei tot die bevraagtekening van
die beginsels waarop inkomstebelasting gebaseer is. lnkomstebelastingbeginsels
berus tradisioneel op die bestaan van 'n vorm van fisiese
teenwoordigheid in 'n jurisdiksie (hetsy verblyf, bron van inkomste of die
bestaan van 'n permanentesaak) alvorens belasting gehef kan word. Die feit
dat Internet wesenlike ekonomiese aktiwiteite in 'n jurisdiksie kan
bewerkstellig sonder dat daar enige fisiese teenwoordigheid is, noodsaak die
herinterpretasie van en/of aanpassings aan die tradisionele
inkomstebelastingbeginsels.
Die Suid-Afrikaanse inkomstebelastingbeginsels berus op die bron van
inkomste. In hierdie studie is die invloed van Internet op die toepaslikheid van
die tradisionele bronreels, in terme van die lnkomstebelastingwet, no. 58 van
1962, ondersoek.
In die studie is die beginsels en reels wat deur die Suid-Afrikaanse howe
neergele word by die vasstelling van die bron van inkomste eerstens ontleed.
Daarna is die beginsels en reels in die lnternetomgewing getoets. Die
afleiding word gemaak dat Internet die herinterpretasie van sekere van die
tradisionele beginsels en reels verg, naamlik:
• Die feit dat 'n dominante bronreel toegepas word.
• Die klassifisering van produkte en dienste met 'n digitale inhoud binne die
tradisionele beginsels.
• Die vasstelling van 'n fisiese plek indien transaksies in die kuberruimte
plaasvind.
• Die toepaslikheid van sekere geagtebronreels, naamlik artikel 9(1 )(a),
9(1)(d), 9(1)(dbis) en sekere aspekte van artikel 9(1)(b), in die
I nternetomgewing.
In die soeke na 'n oplossing vir Suid-Afrika is die internasionale inisiatiewe
rondom Internet en belasting, onder leiding van die Fiskale Komitee van die
Organisation for Economic Co-operation and Development (OECD), in ag
geneem.
Die eerste alternatief op die tradisionele Suid-Afrikaanse bronreels wat
ondersoek is, is die permanantesaak-beginsel, soos voorgestel deur die Katzkommissie
in die Vyfde Verslag. Ander alternatiewe wat ook ondersoek is, is
die verblyfbeginsel, formele handelinge en 'n lnternetbelasting.
Die oplossing vir die hede vir Suid-Afrika blyk die aanvaarding van die
permanantesaak-beginsel te wees. Hierdie beginsel verg herinterpretasie
en/of aanpassings weens die invloed van Internet. In hierdie studie word
aanpassings aan die permanentesaak-beginsel voorgestel ten einde die
nodige duidelikheid binne die lnternetomgewing te verskaf.
Ter afsluiting word vermeld dat Internet weliswaar die einde mag aandui vir
inkomstebelastingstelsels wereldwyd. Internet besit die vermoe om belasting
te vereenvoudig. Die inkomstebelasting alternatiewe wat in hierdie studie
ondersoek is het nie eenvoudige oplossings gebied nie. Die belasting van die
toekoms blyk 'n vorm van indirekte belasting te wees.
Internet is 'n internasionale medium en spreek internasionale belastingkwessies
aan. Die aanvaarding van die permanentesaak-beginsel sal SuidAfrika
in 'n goeie posisie plaas om aan die internasionale inisiatiewe rondom
Internet en belasting deel te neem en om terselfdertyd ons belastingbasis te
beskerm.
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Base erosion and profit shifting in the applications economy– B2C: the ' Uber' economyMashifane, Patricia Mamatime January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation, 31 March 2017 / Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have eliminated the need to establish subsidiaries and branches in countries which makes it difficult to locate the jurisdiction from which the cloud transaction has taken place. This new shift in physical operations has enabled Multinational Corporations MNCs to exploit gaps created in the international taxation arena due to old tax laws that were created at the time when border controls and regulations in the capital markets were relied on to protect against base erosion and profit shifting (BEPS). The main purpose of this research paper is to interrogate the current gaps that exist in the tax legislation specifically relating to the applications economy, reviewing relevant case studies both locally and internationally, in an attempt to fill the gaps in the local tax regime. This research will propose solutions to these gaps in an attempt to contribute towards South African applications technology taxation literature. / GR2018
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Proposals for the regulation of the South African precious metals industries in the light of domestic and global developmentsDamarupurshad, Ashok Kumar January 2016 (has links)
A thesis submitted to the Faculty of Engineering and the Built
Environment, University of the Witwatersrand, Johannesburg, in
fulfilment of the requirements for the degree of Doctor of
Philosophy.
Johannesburg, 2016 / The Precious Metals Industry in South Africa is highly-regulated compared with other
mining and trading countries in the western world which have either deregulated their
precious metals industries, have only partial controls or have never seen the need to
regulate gold and platinum-group metals specifically. South Africa has a specific Act
of parliament, the Precious Metals Act, 2005 (a modification of Chapter 16 of the
Mining Rights Act, 1967), that regulates possession, trading and manufacture of
precious metals. Apart from the Russian Federation, no other country in the world
regulates gold and platinum-group metals possession, trading and fabrication to the
extent still done in South Africa. The requirement for such stringent controls was
based on the country’s pre-eminence in the production of gold and platinum over the
past fifty years, exchange controls (in the case of gold) and the contribution of gold
and platinum-group metals to foreign exchange earnings and to the country’s
economy as a whole.
However, much has changed in South Africa, in the world and indeed in the precious
metals industries domestically and globally and this work is the first attempt to
discuss and analyse developments and proposals that are impacting on the
regulation of the precious metals industries in South Africa. Of these, the World
Gold Council’s Conflict-Free Gold Standard provides a case for industry self-
regulation to complement, or substitute for government regulation in future. The
hypothesis at the Proposal Stage of this study was that the precious metals industry
in South Africa is over-regulated and should be deregulated. In this study, this
hypothesis is explored and debated.
The Resource Nationalism -motivated proposals, including Producer-Country Price
for Platinum, OPEC-type trade bloc for platinum, precious metal exchange and
single-channel marketing of platinum, were analysed in this study. It was concluded
that these are wanting in terms of cost/benefit or problematic in terms of international
agreements and trade and competition laws.
iii
The Precious Metals Act, 2005 itself was also critically analysed with a view to
evaluating what could be regulated better or deregulated in the light of recent
developments and proposals. It was found, ironically, that the old problem of illegal
mining and trading needs to be brought under control before deregulation of the
precious metals industry can begin. Nevertheless, in the run-up to deregulation (in
an estimated 10 to 15 years), industry self-regulation, co-regulation (with industry)
hallmarking, and a re-examination of how beneficiation is promoted should be
considered.
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