South Africa has seen a growth in cross-border services in the last decade. This comes as no surprise since, as early as 2010, the global service sector accounted for approximately 70% of the world’s Gross Domestic Product. Given the magnitude of the service sector, it is imperative that South Africa implements laws that seek to tax service fees in an efficient, effective and equitable manner. South Africa’s Minister of Finance and the Davis Tax Committee are amongst the key government stakeholders who have expressed concern regarding the threat that South Africa faces to the erosion of its tax base as a result of outward cross-border service fees. The tax base erosion typically occurs when a non-resident derives a service fee from South Africa which is not taxed in South Africa, whilst the resident payor is allowed to claim a deduction. As a means of addressing the above threat, South Africa introduced the withholding tax on service fees regime. This withholding tax was intended to apply on service fees derived by a non-resident from a source in South Africa. However, as the application of this withholding tax was subject to the application of the relevant double tax treaties, South Africa’s right to impose this withholding tax was in most cases limited. The withholding tax on service fees regime was therefore repealed. With the withdrawal of the withholding tax on service fees, South Africa can only tax service fees to the extent that they are derived by a non-resident from a source in South Africa and attributable to the non-resident’s permanent establishment situated in South Africa. In terms of the Organisation for Economic Co-operation and Development Model Tax Convention ('OECD MTC’), a permanent establishment is defined as essentially comprising of a fixed place of business whilst, under the United Nations Model Tax Convention9 ('UN MTC’), this definition is extended to include the provision of services by a non-resident who is at least present in South Africa for more than 183 days in any 12-month period rendering services in connection with the same or connected project. Globalisation and electronic commerce has made the remote provision of services possible. It has therefore become relatively easy for a non-resident business to render services in South Africa without the presence of a fixed place of business or without being present in South Africa for substantial periods and thereby avoid being subjected to income tax in South Africa on the service income derived. In light of the above, this dissertation argues that the permanent establishment threshold is no longer appropriate for the taxation of services. Specifically, it is contended that the permanent establishment threshold is excessively high and as a result contributes towards the erosion of the source state’s tax base. Various options for addressing this concern are then explored and a recommendation is made that South Africa should negotiate for the inclusion of the technical fee article in its double tax treaties and re-instate the withholding tax on service fees regime.

Includes abstract. / Includes bibliographical references (leaves 104-109). / This thesis is concerned with the phenomenon of Single Party Dominance (SPD) and the implications of such a phenomenon on the party system in post-Independence India. Specifically, the work is tasked with explaining how dominance can end by providing an analytical narrative of a single case of SPD and its collapse. This will be done by examining the precipitous decline of the Indian National Congress over a ten-year period from 1967, where Congress lost its first state-level elections, to 1977, where the party was finally rejected at the national level after three decades of dominance.

The purpose of this paper is to analyse the common-law principles pertaining to simulated transactions in an effort to protect our tax base and to expose unlawful tax evasion. This paper highlights what is currently regarded as a 'simulation' and how South Africa compares to international practices. I have divided my discussion into five parts, viz: 1. Analysis of the requirements for an effective tax system; 2. Discussion of common-law principles; 3. Simulated transactions from a common law perspective, 4. International case law on simulated transactions; and 5. Relevance of common-law principles to the current GAAR.

As a general guiding principle, the Commissioner of the South African Revenue Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. Value-Added Tax (VAT) is a consumption tax aimed at taxing the consumption of goods and services in South Africa. The mechanism where services supplied by non-residents are taxed within a taxing jurisdiction, is more commonly referred to as the imported services/reverse charge mechanism. As consumers seldom use these provisions to accurately account for VAT on purchases made, the legislature decided to introduce new rules governing the supply of electronic services by a foreign supplier to South Africa to level the playing field between foreign and local service providers. The 2013 amendments to the VAT Act, which introduced the treatment of the supply of electronic services, provides focus on a tax specific element of imported services as a local supply. This inherently places certain compliance requirements on foreign suppliers to account for and pay tax to the South African Revenue Service (SARS) where certain electronic services are supplied to consumers in South Africa. These legislative amendments took the initial step to ensure that revenue to the fisc was not being lost by implementing provisions that could keep pace with the rapid growth and development of technology globally. About six months after the introduction of the South African model, the European Union sought to address the same concerns by introducing its own version of these provisions to tax certain electronically supplied services. Both efforts have been successful to date and while the implementation of the South African model is just under three years old, the provisions already seem too narrow and dated when applied to current technological trends. This dissertation has considered the electronic services provisions for both jurisdictions with a view of understanding how the models work, and to identify potential amendments and recommendations which could be applied in the South African context in future (i.e. "Version 2.0"). Based on the research concluded, the opportunity to increase the tax base by broadening the electronic services provisions in South Africa cannot be missed by SARS and National Treasury and while the South African electronic services model may not be perfect, it has significantly changed the space of digital taxation and is one of the pioneers in this field of taxation. While there is still much change that needs to be brought to the current legislative provisions, the initial attempt by SARS and National Treasury is laudable as they have managed, in most instances, to address key concepts with simplified rules and relaxed provisions in order to make the provisions work within the current framework. It is submitted that this bodes well, as an indication to a more vibrant future for the taxation of electronic services in South Africa.

A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Angola and Nigeria - in terms of their domestic tax legislation, a non-resident will not be subject to capital gains tax in the respective country where the property is situated regardless of the value of the shares that is attributable to immovable property. In certain countries - such as Mozambique, Namibia, Tanzania and Zimbabwe - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held regardless of the value of the shares that is attributable to immovable property, unless a DTA provides otherwise. In certain other countries - such as Botswana, Ghana, Lesotho and South Africa - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held, however this will depend in general on the percentage of the value of shares that is attributable to immovable property, unless a DTA provides otherwise. Certain countries domestic tax legislation have specific provisions regulating how this percentage is determined. A DTA may provide relief to taxpayers who are subject to capital gains tax in both their resident country and the source country, on the disposal of an interest in immovable property held in the source country. In terms of domestic tax legislation, where the non-resident is liable to pay capital gains tax in the source country, the non-resident will in general have to comply with the withholding tax and filing obligations of that country where applicable.

The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations.

Despite a fairly successful institutional transformation in the early 1990s, the South African Broadcasting Corporation (SABC), in particular its News and Current Affairs division, is widely perceived to lack political independence from the African National Congress-led government and to have neglected its role as a political watchdog in South Africa's young democracy. Most academic studies continue to be concerned with formal factors such as the SABC's institutional structure, media laws, or commercial imperatives -yet have not been able to explain the above anomaly. This paper focuses instead on the institutional culture around editorial independence which is conceptualised as comprising of beliefs (journalists' role perceptions), values (news values and the professional ethos) and internal practices (news decision-making, internal debate etc.). The main focus of analysis lies on the ways dissent is being managed within the corporation. This paper transcends the classical boundaries of political science into the neighbouring disciplines of media studies and sociology and draws specifically on (a) the literature on public broadcasting in young democracies, (b) debates around journalists' roles and professional values, and (c) conceptualisations of institutional culture as well as power and power relations within organisations. In-depth interviews with 17 current and former SABC employees suggest that beliefs and values around editorial independence are highly contested at the SABC - in particular among staff and management and so much so that the struggle around which ones should be dominant has become part of the institutional culture itself. The resulting dissent is being managed both from above (by management and senior editors) and from below (by newsroom staff). The SABC does not seem to be subject to unusual levels of political pressure from outside. Instead, threats to editorial independence seem to originate mostly on the level of the SABC's board and senior news management. They take the form of pressure and rewards which, in combination, effectively stifle independent thinking and hence work against editorial independence and a professional ethos integral to the SABC's public broadcasting mandate. Hirschman's concepts of exit, voice, and loyalty are used to analyse how journalists respond to such pressure and rewards. While exit is not an option for many staff and voice is perceived as costly, loyalty (towards the idea of public broadcasting) does not appear to be very common either. Instead, what I call opportunistic loyalty or quiescence in the face of power seems to be the preferred way of dealing with the dilemma of individually-held values and beliefs and a dominant institutional culture that runs contrary to them. As a result, debate is silenced, staff morale suffers, and routine processes of news decision-making are easily manipulated by senior managers or other powerful individuals with the will to enforce their preferred values and beliefs (which in tum might have little to do with the ideals of public broadcasting). Journalists and editors seem to generally be reluctant to get involved in sensitive news decisions, to take responsibility and exercise their professional judgement which then makes the corporation potentially vulnerable to political interference from outside as well.

The main purpose of this study is to analyse the South African VAT implications for offshore investment via the CIS industry in the absence of detailed place of supply rules; more specifically, where the fees charged, in respect of services rendered to manage these funds, are consumed. This is accomplished by analysing the South African VAT legislation in order to determine whether it succeeds in providing certainty regarding the place of supply of offshore investments, and whether there is a VAT on imported services exposure in the CIS industry. This analysis highlights the problems associated with the limited place of supply rules in South Africa. Furthermore, this study also includes an analysis to establish whether place of supply rules exist in certain developed countries, with regard to offshore portfolio management services. These findings are compared to determine whether similar rules can be implemented in South Africa. Some foreign countries, like New Zealand, Canada and the member states of the European Union, do cater for specific place of supply rules and this is the reason for their selection. This study concludes that the place of supply rules identified in the South African VAT legislation are not sufficient to determine whether offshore portfolio management services are deemed to take place (consumed) in South Africa, and accordingly be subject to VAT in South Africa. The study further concludes that the place of supply rules recommended in the International VAT/GST Guidelines issued by the Organisation for Economic Cooperation and Development (OECD) and place of supply rules established in certain member states2 of the European Union indicate that portfolio management services should be taxed where the consumer is located. Should South Africa implement place of supply rules based on the European legislation and guidelines issued by the OECD, the problems associated with the absence of place of supply rules in South Africa can be resolved. This will ensure no competitive advantage gained for foreign or domestic service providers of portfolio management services.

This study aimed to establish the manifestation of constructive journalism, and the perceptions and attitudes of journalists and editors towards the form, in South African digital news. A qualitative content analysis was applied to a sample of 134 articles on “evictions” (written during SA's first Covid lockdown in 2020) from three online news-outlets varying in editorial approach. Semi-structured interviews with a purposively selected sample of journalists and editors followed. Findings showed that the most distinctive principles of constructive journalism were largely absent in the articles. Yet, interviewees recognised a role for the form to be introduced alongside watchdog journalism. Views ranged from supporting constructive journalism as a necessary and valuable approach that would strengthen watchdog journalism, to seeing constructive journalism as a “nice to have” in the overall news cycle. In some of the outlets, constructive journalism has recently been included in output, even if not labelled as such. The contrast between the two dataset's findings indicates a shift in how some journalists have started thinking about the information needs of audiences and ways to address those. Journalists showed acute awareness of the effects of relentless negative news on audiences. Findings revealed that industry pressures posed significant challenges to the implementation of constructive journalism, but that certain of those challenges are also opportunities. One proposition was that newsrooms collaborate to tackle big-issue projects through creating joint investigative/constructive teams. Some journalists had difficulty with a clear conception of constructive journalism but found it noteworthy to see constructive journalism as an additional step in the overall news cycle not replacing their monitorial role. Interviewees wanted to learn more about expanded interviewing techniques proposed in constructive journalism to add complexity to conflict reporting. The study enriches understanding of the applicability of constructive journalism in developing democracies and shows that the form can add nuance and complexity to current practices of watchdog journalism dominating South African news-reporting. The risks of constructive journalism being misinterpreted or manipulated by partisan media requires of journalists to adhere to rigorous journalistic norms proposed in constructive journalism.

The following study is concerned with the influence of Westernization on the development of black South African art, culminating in a form of art referred to as urban black art. While the essential aim of this dissertation is to document selected twentieth century artists and their works prior to 1980, it is felt that a broader art historical context is required, placing contemporary black South African art within the evolution of black African art in general, and in relation to so-called traditional art of the African peoples in South Africa. For this reason, an outline is given in Chapter 1 of some changes in style, imagery, symbolism and form occurring in black African art as a result of contact with Western socio-economic and cultural models. Since Western art schools in Africa have played a major role in developments in twentieth century African art, a general survey of Western art schools in Africa ,their teachers and artistic products is presented. In South Africa the influence of art schools for black artists, in particular the Polly Street and Rorke's Drift schools discussed in Chapter 3, cannot be over emphasised. Providing a wider art historical context in which to place black South African art also required an outline of socalled traditional art forms, found essentially in figurative wood carving and mural painting, discussed in Chapter 2. Chapter 3 looks at four black urban painters