Thesis (MComm)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: Like any other item of expenditure, interest expenditure's deductibility is determined by subjecting it to the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act, as well as the special deductions applicable to interest. In this study there will be only concentrated on the tests laid down in the general deduction formula contained in section 11(a), together with section 23(f) and 23(g) of the Income Tax Act. The general test according to section 11(a) as laid down by the courts to ascertain if an expense incurred in trade is deductible, is firstly to ascertain the act entailing the expenditure. If it is performed for the purpose of earning income, the expenditure attendant upon is deductible. Secondly, the closeness of the connection between the expenditure incurred and the trade must be ascertained. If the expense incurred is so closely connected with the business operation that it may be regarded as part of the cost of performing it, the expenditure will be deductible. The courts have considered many factors to ascertain if interest expenditure complies with the statutory requirements as set out in section 11(a), read together with section 23(f) and 23(g) of the Income Tax Act. There seems to be one test which can be applied to most of the statutory requirements and can be seen as the conclusive factor in determining the deductibility of interest expenses and that is the test of the original purpose of the loan that leads to the interest expense. Firstly in this study, the factors considered by the courts to ascertain if the deductibility of an interest expenditure complies with the statutory requirements as set out in the introduction of section 11(a), together with section 23(f) and 23(g), will be examined with specific reference to the purpose of the loan. Then the possibility of a change in the original purpose of a loan and the effect on the deductibility of an interest expenditure will be examined. / AFRIKAANSE OPSOMMING: Soos enige ander uitgawe, word rente uitgawes se aftrekbaarheid bepaal deur dit te onderwerp aan die toetse soos neergele in die algemene aftrekkingsformule, vervat in artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet, asook die spesiale aftrekkings wat op rente van toepassing is. In hierdie studie word slegs op die algemene aftrekkingsformule, vervat in artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet gekonsentreer. Die algemene toets volgens artikel 11(a) wat deur die howe neergele is om te bepaal of 'n uitgawe aangegaan in 'n bedryf aftrekbaar is, is om eerstens te bepaal of die handeling waaraan die uitgawe verbind is by die voortbrenging van inkomste aangegaan is en tweedens of die uitgawe wat aangegaan is nou genoeg verwant is aan die bedryf sod at dit as deel van die koste beskou kan word om die bedryf te beoefen. Die howe het verskeie faktore oorweeg om te bepaal of die aftrekbaarheid van rente uitgawes voldoen aan die statutere vereistes soos bepaal deur artikel 11(a), saamgelees met artikel 23(f) en 23(g) van die Inkomstebelastingwet. Daar blyk een toets te wees wat op die meeste statutêre vereistes toegepas kan word en wat ook as die bepalende factor beskou kan word om die aftrekbaarheid van rente uitgawes te beoordeel en dit is die oorspronklike doel waarmee die lening aangegaan is wat die rente uitgawe tot gevolg het. In hierdie studie word eerstens ondersoek ingestel na die faktore wat die howe oorweeg om te bepaal of 'n rente uitgawe aan die vereistes, soos uiteengesit in die inleiding van artikel 11(a), saamgelees met artikel 23(f) en 23(g), voldoen met spesifieke verwysing na die doel waarmee 'n lening aangegaan word. Die moontlikheid word dan ondersoek dat die oorspronklike doel van die lening kan verander en watter effek dit op die aftreknbaarheid van ‘n rente uitgawe kan hê.

Thesis (MComm)--Stellenbosch University, 2004. / ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights and assets that are obtained, differ for each category of software cost. In some instances a copyright is obtained and in other instances only a right of use is obtained. Furthermore the taxpayer receives intellectual property, an intangible asset, and/or a tangible asset. A literature study and an analysis of the different types of software costs and the four concerned Income Taxation Act sections serve as background for the consideration of the applicability of each specific deduction section in the Income Taxation Act on the various categories of software costs. By using the information obtained in the literature study and the analyses, a recommendation is made of the most applicable deduction article for each category of software cost. / AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.

Thesis (MA)--Stellenbosch University, 2003. / Some digitised pages may appear illegible due to the condition of the original hard copy. / ENGLISH ABSTRACT: Multicultural adoption became a reality in South Africa in 1994, after the abolition of the apartheid legislation. This is therefore a relatively new and unfamiliar terrain for those social workers that specialise in adoption. A gap was identified with regard to a sufficient theoretical foundation and the absence of guidelines regarding this phenomenon in South Africa. This study was undertaken in an attempt to address this shortcoming and in order to gain more direction and clarity regarding multicultural adoption. Through a literature study an attempt was made to determine how legislation on adoption in South Africa is interpreted as well as to establish the role played by the social worker during adoption. A historical overview of adoption in South Africa is discussed as well as the current legislation that relates to multicultural adoption. With reference to the purpose of the research, the literature study also focused on a practice perspective, multicultural intervention and theories that are applicable. Furthermore the profile of parents that adopt children of another culture and the motives surrounding this, were examined during the literature study. An exploratory study was undertaken to establish the needs of parents who adopt children of another culture as well as to determine the cultural skills that social workers require in order to successfully facilitate multicultural adoptions. The ultimate purpose of the study was to formulate guidelines for social workers for multicultural adoptions. The empirical study was aimed at parents that have already adopted children of another culture and was limited to the Western Cape. The results of the empirical study confirmed the researcher's supposition that social workers should master multicultural skills in order to successfully facilitate multicultural adoptions and that a cultural awareness is imperative. Based on the study and the results, recommendations for a policy framework with regard to multicultural adoptions was formulated and guidelines and proposals for the implementation of multicultural intervention and adoption were laid down. The recommendations of this study can be used by all social workers and parents that are involved in multicultural adoptions and also by other welfare organisations and social workers. / AFRIKAANSE OPSOMMING: Multikulturele aanneming het in 1994, na die afskaffing van apartheidswetgewing, 'n werklikheid in Suid-Afrika geword. Hierdie is dus 'n redelik nuwe en onbekende terrein vir maatskaplike werkers wat in aanneming spesialiseer. 'n Leemte ten opsigte van voldoende teoretiese fundering en afwesigheid van riglyne rakende hierdie verskynsel in Suid-Afrika, is geïdentifiseer. In 'n poging om hierdie leemte aan te spreek en meer rigting en duidelikheid oor multikulturele aanneming te verkry, is hierdie ondersoek onderneem. Met die literatuurstudie is gepoog om die interpretering van wetgewing oor aanneming in Suid-Afrika te bepaal en ook die rol wat die maatskaplike werker tydens aanneming speel, vas te stel. 'n Historiese oorsig van aanneming in Suid-Afrika is bespreek en ook die huidige wetgewing wat met multikulturele aanneming verband hou. In aansluiting by die doel van die navorsing is daar ook tydens die literatuurondersoek gefokus op 'n praktykperspektief, multikulturele intervensie en teorieë wat van toepassing is. Voorts is die profiel van ouers wat kinders vanuit 'n ander kultuur aanneem en ook die motiewe daarrondom, tydens die literatuurstudie ondersoek. 'n Verkennende studie is onderneem om die behoeftes van ouers wat kinders vanuit 'n ander kultuur aanneem vas te stel, asook om te bepaal watter vaardighede vir multikulturele-intervensie maatskaplike werkers nodig het om multikulturele aannemings suksesvol te fasiliteer. Die uiteindelike doel van die ondersoek was om riglyne vir maatskaplike werkers tydens multikulturele aannemings te formuleer. Die empiriese ondersoek was op ouers wat reeds kinders vanuit 'n ander kultuur aangeneem het gerig en beperk tot die Wes-Kaap. Die resultate van die empiriese ondersoek bevestig die navorser se aanname dat maatskaplike werkers vaardighede vir multikulturele-intervensie moet bemeester vir die fasilitering van suksesvolle multikulturele aannemings en dat 'n kulturele bewustheid onontbeerlik is. Op grond van die ondersoek en resultate, is aanbevelings vir 'n beleidsraamwerk ten opsigte van multikulturele aanneming geformuleer en riglyne en voorstelle vir sodanige uitvoering van multikulturele intervensie en aanneming neergelê. Die aanbevelings van hierdie ondersoek kan deur maatskaplike werkers en ouers wat betrokke is by multikulturele aannemings en deur ander welsynsorganisasies en maatskaplike werkers gebruik word.

Thesis (LLD) -- Stellenbosch University, 1988. / Article 1 Section 8 Clause 8 of the Constitution of the United States of America empowers Congress "to promote the progress of science and useful arts, by securing for limited times to authors and inventors the exclusive right to their respective writings and discoveries". This simple clause sums up in a few words the philosophy and underlying principles of modern copyright law. Copyright law, like other branches of intellectual property law (i.e. the laws of patents, trade marks and designs), seeks to create a system whereby the creator of original works or intellectual property is afforded a qualified monopoly in the use or exploitation of his work in order, first, to compensate and reward him for the effort, creativity and talent expended and utilized in the creation of his work, and secondly, to act as an incentive for him to use his talents and efforts to create more and better works or items of intellectual property. The qualified monopoly is limited in duration and after the expiry of the term the work falls into the public domain and can be freely used and reproduced by others. A balance is struck between the interests of the individual and the public interest. The rationale behind this philosophy is the establishment of a profit incentive for creators of intellectual property. The effectiveness of the profit motive is dependent upon the degree to which the creator of the intellectual property is able to maintain and enforce his qualified monopoly. If the law is not effective in enabling the creator of intellectual property to maintain and enforce his monopoly then the efficiency of the operation of the profit motive will be impaired. Consequently, the soundness and effectiveness of the law of copyright is a . significant factor in the promotion of the creation of intellectual property and ultimately• in enriching our culture and promoting our knowledge and well-being. Viewed from a different perspective, the purpose of copyright is to prevent one man from appropriating to himself what has been produced by the skill and labour of others1 . In broad terms, copyright may be described as the exclusive right in relation to a work embodying intellectual property (i.e. the product of the intellect) to do or to authorize others to do certain acts in relation to that work, which acts represent in the case of each type of work the manners in which that work can be exploited for personal gain or profit. Copyright is an immaterial property right. The subject of the right is a work of the intellect or spirit and thus an intangible. Copyright in a work is akin to ownership in a tangible article. The following analysis of the essential nature of copyright by Slomowitz AJ in Video Parktown North (Pty) Limited v Paramount Pictures Corporation is instructive: "It seems to me that when he who harbours an idea, by dint of his imagination, skill or labour, or some or all of them, brings it into being in tactile, visible or audible form, capable thereby of being communicated to others as a meaningful conception or apprehension of his mind, a right of property in that idea immediatelycomes into existence. The proprietary interest in that object of knowledge is the ownership of it and is called 'copyright'. It might just as well be called 'ownership', but we have chosen to call it by another name, reserving 'ownership' as the appellation for the proprietary interest in corporeal things, by way of semantic, but not, as I see it, legal, distinction. In this sense, copyright has sometimes been called 'intellectual property', as it indeed is. " Copyright subsists in the work of the intellect embodied in a material form which is a tangible article. The tangible or physical form of the work embodies two separate items of property, i.e. the copyright in the work of the intellect and the ownership of the tangible article. Ownership of the two items of property must be distinguished and can vest in different persons. Transfer of the ownership of one of the i terns of property does not necessarily affect transfer of the ownership of the other item of property.

This paper focused on how competing interests of employers and employees are accomodated in the South African Labour Relations arena. An analysis of the legislative framework was undertaken to establish how the legislation provides for changes in workplace practices as well as the protection that it affords employees against unwanted or unilateral changes. The main focus of the research was on how the South African Courts have interpreted the legislation and how it has applied the law in cases involving the changing of terms and conditions of employment, that has come before it.

LL.D. / Powers are granted to local authorities in South Africa by way of the specification of each power in the empowering legislation. The possibility has been mooted to change this way of empowerment to a specification of powers, combined with an additional general grant of powers to the effect that local authorities be authorized to do anything which may be required in order to perform their functions. Such a general form of authorization is in accordance with the situation in France and other continental systems as well as the majority of the federal states comprising the United States of America...

M.Com. (South African and International Taxation) / The term “beneficial ownership” was first included in Articles 10, 11 and 12 of the OECD’s Model Tax Convention in 1977 but it is not defined in the OECD’s Model Tax Convention and most countries do not have a definition in their domestic tax laws. There is a need for South African revenue authorities to consider how the concept of beneficial ownership will be applied in an international tax context especially with the introduction of withholding tax on dividends and the pending implementation of withholding tax on interest. A review and analysis of interpretation principles from the Vienna Convention, the OECD, selected countries and experts revealed that there are common interpretation principles which are being applied consistently when determining beneficial ownership for international tax purposes. When applied against relevant, recent international tax case law, it was interesting to note that these common interpretation principles did not consistently yield results which were in line with the courts’ judgements. The common interpretation principles represent attributes which can be used to determine beneficial ownership in international tax and could prove useful to South African revenue authorities in constructing a domestic definition for “beneficial ownership.”

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Taxation). Johannesburg, April 2017. / Technological advancements have introduced new methods of operating and transacting between business and targeted markets. Electronic interaction by business with respective target markets has enabled business to transact from any location around the world, instantaneously delivering goods and services to markets globally. Although benefits have been derived by business, the impact of e-commerce on established income tax principles has raised concern to governments around the world, as e-commerce grows as a method of transacting with targeted markets (Hubbard: 2016). Transacting in a digital environment has posed challenges to the taxation of residents and non-residents in South Africa which has resulted in the avoidance of income tax by taxpayers in countries of operation. Losses in tax revenue resulting from business conducted in e-commerce have been experienced (OECD, 2014a:5) by governments, as the application of income tax legislation is challenged by business operations in e-commerce (OECD, 2015:5). Transacting in a digital environment has provided business with the ability to operate in a market in the absence of physical premises established in that market, challenging income tax principles which rely on an association with a physical place or presence of an entity for taxation. This research report analyses the taxation of non-resident business operations in e-commerce in South Africa and the arising challenges due to ecommerce. An examination of the income tax legislation is performed to understand how tax is avoided by non-residents when operating in e-commerce. The possible solutions to address challenges posed to income tax by e-commerce will be examined as part of the research report. Keywords: BEPS; double tax agreements; e-commerce; income tax; non-residents; resident; source; permanent establishment. / GR2018

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / Share incentive schemes have been used for many years as a mechanism to compensate, retain and attract talent by offering employees a stake in the business. Share incentives, however, usually contribute an increasingly larger portion of executive pay in comparison with general employees. The motive for larger share incentive based compensation is on the foundation that management must have a skin in the game in order for their interest to be appropriately aligned with shareholders. The Treasury and the South African Revenue Service (‘SARS’) have historically viewed share incentive schemes with suspicion. Treasury and SARS consider these schemes as salary conversion plans designed avoid tax. This has led to a litany of tax legislation that has sought to combat this so called avoidance. As things stand it appears the legislation is far too reaching and no longer reflects the commercial and economic reality of an increasingly entrepreneurial world. The aim of this research report is to ascertain whether the current tax policy is effectively discouraging employee share ownership. This paper will consider the impact of the current tax provisions on share incentive schemes for both the employees and their companies’. The United Kingdom offer tax advantages for employee share ownership plans thus the report will also include a comparison with the tax legislation governing share option schemes in the UK. The comparison will aid in recommending a more sensible and equitable way forward with regards to the taxation of share incentive schemes in South Africa. Key words: Share incentive plans, Section 8B, Section 8C, executive remuneration, equity based compensation / GR2018

A research report submitted to the Faculty of Management, University of the Witwatersrand, in partial fulfilment of the requirements for the degree of Master of Management (in the field of Public Policy) , April 2016 / Child labour is a social problem that affects several countries worldwide, and South Africa is not an exception. It is the result of adverse economic conditions in the country, where children feel they have to resort to finding employment in order to support their families. There is a general consensus that child labour in South Africa needs to be dealt with, and this is seen via the ratification of the two most important ILO conventions that speak to child labour. The ratification of these conventions led to the development of a child labour policy for South Africa; the Child Labour Programme of Action. However, despite the existence of this policy and its implementation, child labour continues. This report looked at how the child labour policy was implemented, and to verify if the continued occurrence of child labour was due to a disconnection between the policy as it is presented on paper, and those who are supposed to implement the policy on the ground. The report used qualitative methods, specifically documentary analysis and interviews. The documents that were analysed included the Child Labour Programme of Action, as well as its follow up documents. Meanwhile, government officials as well as members of civil society were the interview subjects. The main finding of the research is that the implementers of the policy do not have a full understanding of the policy and what it entails. And because of this they are unable to properly implement the policy to produce an effective solution against child labour. The report concludes with recommendations intended to help the government to get more out of the Child Labour Programme of Action. / MT2018