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A insegurança jurídica dos efeitos vinculantes das decisões do Supremo Tribunal Federal em matéria tributária / A insegurança jurídica dos efeitos vinculantes das decisões do Supremo Tribunal Federal em matéria tributáriaMarcelo Lavocat Galvão 09 September 2014 (has links)
O presente ensaio acadêmico tem por escopo desenvolver tema interdisciplinar envolvendo a repercussão do princípio constitucional da segurança jurídica sobre a dinâmica da relação jurídico-tributária, bem como verificar se a jurisdição do Supremo Tribunal Federal, hoje revestida de mecanismos diretos de imposição do entendimento sedimentado às instâncias inferiores, cumpre adequadamente a função de garantir a certeza e a previsibilidade necessárias aos contribuintes. Para tanto, além de aprofundar o estudo do princípio da segurança jurídica, o ensaio perfaz a estrutura da obrigação tributária e as condições impostas ao procedimento administrativo fiscal, até desaguar nas características do exercício da jurisdição pelo Excelso Pretório. Ao final, propõe-se um roteiro metódico a ser adotado pelo STF nas hipóteses em que suas decisões possam violar a segurança jurídica dos contribuintes. / Legal security is a judgment ongoing concern, and requires some predictability in all moments of law construction: in its development by the Legislative, in the administrative and the Judiciary. The concept of legal security, however, has been reinterpreted because of the liberal state ideas that have been left behind by the Constitutional State. The present study investigates whether the Brazilian Federal Constitution with its new mechanisms (binding docket, general repercussion, and binding effect, abstrativization of the diffuse control) provides legal security, according to this its current concept. In conclusion, after a dialectical and hypothetical-deductive analysis, that these institutes play this role, not only in the strict legality meaning but also respecting the value justice. Despite of the rational character, because they impose decisions to the administration and the Judiciary and generate uniform judgments, but more automatic, they are also able to provide relativization of absolute predictability in favor of \"fair\" value when necessary to achieve a constitutionally guaranteed right.
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Simplificação e praticabilidade no direito tributário / Simplification and praticality in tax lawSergio Sydionir Saad 07 April 2014 (has links)
Nos dias atuais, em razão de vários fatores, está se tornando cada vez mais impraticável à administração pública garantir o cumprimento da arrecadação e fiscalização tributária. As normas simplificadoras, criadas em nome da praticabilidade, é a solução de compromisso que permite a garantia da tributação de todos, mas sem o custo irrazoável do aparato administrativo para averiguação individual de cada caso concreto. Deixar de avaliar individualmente cada caso na aplicação da lei tributária pode representar uma afronta aos princípios da segurança jurídica, legalidade, igualdade, capacidade contributiva entre outros. Analisar as soluções que atendam esta demanda pela praticabilidade e que não agridam a justiça individual assegurada pelos princípios constitucionais é o que visa esta dissertação. Entre as técnicas de simplificação abordadas, ressaltam-se as presunções e as ficções. As normas simplificadoras, como objeto de estudo, serão identificadas dentro do universo das normas tributárias verificando-se sua finalidade extrafiscal. A Praticabilidade é estudada, trazendo-se um conceito, que a identifica como de caráter principiológico e sua relação com o princípio da eficiência. Como princípio a Praticabilidade é confrontada com: segurança jurídica, legalidade, igualdade, capacidade contributiva, justiça fiscal, discriminação constitucional de competências, proporcionalidade, razoabilidade, neutralidade e proibição de confisco, identificando os limites jurídicos impostos à sua utilização. No estudo de casos, estes limites são verificados e confrontados com o posicionamento mais atual da jurisprudência. / Nowadays, due to various factors, it is becoming increasingly impractical to government enforce the tax collection and enforcement. The simplifying rules, created in the name of practicality, is a compromise that allows the guarantee of all taxes, but without the unreasonable cost of the administrative apparatus for individual investigation of each case. Failure to evaluate each case individually when applying the tax law may represent an affront to the principles of legal certainty, legality, equality, fiscal capacity among others. Analyze solutions to meet this demand by practicality and do not harm the individual justice guaranteed by the constitutional principles is what this thesis aims. Among the techniques addressed for simplification, we emphasize the presumptions and fictions. The simplifying rules, as an object of study, will be identified within the universe of tax rules checking its extrafiscal purpose. The Feasibility study is bringing up a concept, identifying it as a principiológico character and its relation to the principle of efficiency. In principle the Feasibility is confronted with legal certainty legality, equality, ability to pay, taxation, constitutional powers of discrimination, proportionality fairness, neutrality and prohibiting confiscation, identifying the legal limits on its use. In the case studies, these limits are checked and compared with the most current positioning of jurisprudence.
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Os \"contextos\" na interpretação e aplicação de acordos de bitributação / The contexts to the interpretation and application of tax treaties.Luís Flávio Neto 10 April 2015 (has links)
O tema da presente tese é o contexto referido no art. 3 da CM-OCDE para a interpretação e aplicação de termos não definidos nos textos de convenções fiscais. O Brasil e os seus acordos de bitributação são adotados como referenciais, embora também seja investigada a jurisprudência de uma série de outros países quanto à interpretação e aplicação de suas convenções fiscais. A Introdução apresenta o tema, o problema, a hipótese, o objetivo e as principais questões analisadas na tese, seguidas de considerações propedêuticas necessárias ao desenvolvimento de todo o trabalho. O Capítulo I se ocupa: (i) do sentido de contexto referido no art. 3 da CM-OCDE; (ii) do seu relacionamento com a cláusula de reenvio ao Direito doméstico prevista no mesmo dispositivo e; (iii) dos critérios formais, funcionais e materiais de reconhecimento de evidências sob o escopo do contexto. O Capítulo II analisa o chamado contexto intrínseco e identifica: (i) quais evidências seriam abrangidas pelo contexto intrínseco, a exemplo do texto do acordo de bitributação, seu preâmbulo e anexos, documentos elaborados em conexão com o tratado, protocolos e acordos posteriores celebrados pelos Estados contratantes, bem como; (ii) quais técnicas seriam úteis à exploração de tais evidências, como métodos sintáticos, semânticos de interpretação do texto do acordo como um todo, testes comparativos da função e do sentido dos termos no acordo de dupla tributação como um todo, a identificação dos objetivos e propósitos do acordo a partir de detalhes de cada uma de suas partes. O Capítulo III analisa o chamado contexto extrínseco primário, especialmente com vistas aos procedimentos amigáveis, às práticas seguidas pelos Estados (autoridades fiscais, judiciárias e legislativas) para a aplicação de acordos de dupla tributação e aos parallel treaties. O Capítulo IV aborda o chamado contexto extrínseco secundário, que compreende as decisões de Cortes nacionais de terceiros Estados, a doutrina dos publicistas mais qualificados das diferentes Nações, a Convenção Modelo da OCDE e os seus respectivos Comentários, os trabalhos preparatórios, os atos unilaterais quanto à intenção dos Estados contratantes e as circunstâncias relacionadas à conclusão da convenção fiscal. / This thesis deals with the context referred to in the art. 3 (2) of the OECD Model Tax Convention to interpretation and application of terms not defined in tax treaties. It adopts the Brazilian system and its tax treaties as reference, although it also analyzes the cases law from a number of other countries regarding the interpretation and application of its tax treaties. The Introduction presents the theme, the problem, the hypothesis, the goal and the key issues addressed by the thesis, followed by propaedeutic considerations needed to develop the whole study. The Chapter I deals with: (i) the meaning of context referred to in the art. 3 (2) of the OECD Model Tax Convention; (ii) the precedence between the context and the domestic law (general renvoi clause) and; (iii) the formal, functional and material criteria for recognition of evidences under the scope of the context. The Chapter II examines the so-called intrinsic context, in order to: (i) identify some evidences under its scope, such as the tax treaty text, its preamble and annexes, materials prepared in connection with the convention, protocols and subsequent agreements concluded by the Contracting States, as well as; (ii) which methods would be useful to handle such materials, such as syntactic and semantic methods, comparative tests of the function and meaning terms at the whole treaty, as well the identification of the objectives and purposes of the agreement from the details of each of its parts. The Chapter III analyses the so-called primary extrinsic context, which includes mutual agreement procedures, practices followed by the fiscal, judicial and legislative authorities for the application of tax treaties and the parallel treaties. The Chapter IV deals with the so-called secondary extrinsic context, which comprises decisions of national courts of third States, the teachings of the most highly qualified publicists of the various nations, the OECD Model Tax Convention and their Commentaries, preparatory works, unilateral materials about the intention of the parts and circumstances occurred at the time of the conclusion of the tax treaty.
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Extrafiscalidade: análise semiótica / Stimulative function: semiotic studyGuilherme Adolfo dos Santos Mendes 24 April 2009 (has links)
O propósito desse trabalho, dividido em três partes, é o de contribuir com o estudo da extrafiscalidade, vale dizer, o emprego das normas tributárias com a finalidade de induzir condutas intersubjetivas. A Teoria da Linguagem, mais precisamente a Semiótica, foi o instrumento metodológico adotado para atingirmos esse objetivo. Na primeira parte, dividida em três capítulos, buscamos precisar a relação entre o direito e a linguagem. No primeiro capítulo, selecionamos os instrumentos semióticos; no segundo, construímos um modelo de semiótica jurídica; no terceiro, comparamos as estratégias de interpretação jurídica com o processo de tradução lingüística. A segunda parte, composta pelos capítulos quarto ao sexto, foi dedicada ao estudo da extrafiscalidade em função de cada um dos planos semióticos da linguagem. No capítulo quarto, enfrentamos as questões de ordem pragmática, onde se destacam os valores, as ideologias e a intencionalidade caracterizadora do binômio finalidade e função; no quinto capítulo, analisamos os temas relativos à semântica, tais como as intertextualidades intra e intersistêmica e as supostas falhas de significação; no sexto capítulo, visamos a perscrutar os aspectos de âmbito sintático, no qual se evidenciou a extrafiscalidade como o emprego do tributo na função de sanção. Na terceira e última parte, igualmente segregada em três capítulos, buscamos perscrutar a extrafiscalidade seus limites e características nos diversos patamares hierárquicos do ordenamento jurídico nacional. O regime constitucional competência, imunidades e princípios foi estudado no sétimo capítulo. No oitavo, investigamos os instrumentos extrafiscais infraconstitucionais. No derradeiro capítulo, analisamos cadeias específicas de positivação jurídica dos patamares constitucionais aos legais. / The purpose of this work, divided into three parts, is to contribute to the study of the stimulating function, it is worth to say, the use of tax rules in order to induce inter-subjective conducts. The Theory of Language, more precisely the Semiotics, was the methodological tool adopted to achieve this aim. In the first part, divided into three chapters, we seek to state exactly the relationship between law and the language. In the first chapter we selected the semiotic instruments; in the second, we built a model of legal semiotics; in the third, we compared the strategies of legal interpretation with the process of linguistic translation. The second part, composed of chapters fourth to sixth, was devoted to the study of the stimulating function according to each of the semiotic planes of the language. In the fourth chapter, we face the pragmatic issues, where we highlight the values, the ideologies and the intentionality that characterize the binomial purpose and function; in the fifth chapter we examine the issues to semantics, such as the intra and inter-systemic inter-textuality and the alleged failure of signification; in the sixth chapter we aim to investigate the aspects of syntactic context, where we highlighted the stimulating function in the role of tax penalty. In the third and final part, also segregated into three chapters, we examine the stimulating function their limits and characteristics in the several hierarchical levels of the national legal system. The constitutional system power, immunities and principles is studied in the seventh chapter. In the eighth, we investigate the stimulating legal instruments. In the last chapter, we analyze the specific network of positive law of the constitutional level to the legal ones.
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A interpretação das convenções contra dupla tributação internacional à luz da teoria da argumentação jurídica / The interpretation of double taxations conventions according to the theory of legal argumentationLivia Leite Baron Gonzaga 12 May 2010 (has links)
O fenômeno jurídico denominado dupla tributação internacional ocorre quando dois ou mais Estados soberanos submetem uma mesma pessoa (física ou jurídica), num mesmo período de tempo, ao pagamento de tributos comparáveis, em razão de um mesmo fato gerador. Embora não seja proibida expressamente por qualquer princípio geral de Direito Internacional, a dupla tributação é altamente indesejável em virtude de seus efeitos danosos à economia e, indiretamente, à sociedade em geral. Em vista disso, desde o século XIX os Estados nacionais vêm tentando implementar soluções para o problema, dentre as quais se incluem as chamadas convenções de bitributação, cujo objetivo consiste exatamente em evitar ou, ao menos, minimizar este pernicioso fenômeno. As normas contidas nestas convenções atuam atribuindo a competência tributária ora a um, ora a outro Estado, dependendo do tipo de rendimento, e, desta forma, limitam a soberania fiscal dos Estados contratantes. Considerando a enorme diversidade de ordenamentos jurídicos, bem como a grande facilidade com que são estruturadas novas operações comerciais e, até mesmo, a diversidade de idiomas, conclui-se que a eficácia das normas destas convenções é essencialmente dependente das formas e métodos de interpretação e aplicação de suas cláusulas. As entidades dedicadas ao estudo do tema, notadamente a Organização para a Cooperação e Desenvolvimento Econômico - OCDE, a Organização das Nações Unidas - ONU e também a International Fiscal Association - IFA constantemente elaboram estudos que contém recomendações de critérios a serem seguidos pelos países para a interpretação e aplicação das convenções. Contudo, em face das incompatibilidade entre os ordenamentos, em virtude dos frequentes reenvios ao direito interno dos países, e, muitas vezes, em decorrência dos próprios conflitos de interesses econômicos entre os países, nem sempre os critérios de interpretação tradicionais, ou seja, aqueles já propostos pela OCDE, ONU e mesmo pela IFA, são capazes de resolver os conflitos interpretativos e/ou de qualificação de forma a possibilitar o maior grau de eficácia de tais acordos. Assim, surge a necessidade de uma solução alternativa para o problema. Propomos, desta forma, a aplicação da teoria da argumentação jurídica com o objetivo de facilitar o raciocínio e manter a discussão sobre a interpretação das cláusulas, termos e expressões o máximo possível na esfera internacional, evitando o reenvio ao direito interno e preenchendo as lacunas deixadas pelos critérios tradicionais, possibilitando, assim, maior eficácia das normas convencionais. / International double taxation occurs when to or more sovereign states impose comparable taxes to the same person or legal entity within the same period of time. Although it is not expressly forbidden by any International Law rule or principle, international double taxation is highly undesirable as a result of it harmful effects to the countries economy and society in general. In view of this, since the 19th century countries have been trying to provide solutions for the problem, and among these possible solutions the double taxation conventions stand out as a way to avoid or at least minimize this harmful phenomenon. The rules provided in these conventions work by allocating the taxing power either to one or to the other contracting state, depending on the type of income, and, therefore, double taxation conventions do represent a limitation to the tax sovereignty of the contracting states. Considering the enormous diversity of legal systems, as well as the profusion of structures that may be used for commercial transactions, and even due to the variety of languages, it is possible to conclude that the efficiency level of double taxation conventions considerably depends on the way and on the methods pursuant to which their clauses are interpreted and applied. The international entities dedicated to analyze and suggest solutions for these issues, especially the Organization for Economic Cooperation and Development - OECD, the United Nations - UN and also the International Fiscal Association - IFA are constantly searching for solutions and also recommending some criteria to the interpretation and application of these conventions. These criteria compose the traditional, also called classical, method of interpretation. Nevertheless, due to the incompatibilities between legal systems, as well as in virtue of the frequent recourse to national law, and sometimes due to the conflicts of economical interests between the countries, the traditional criteria already proposed by the OECD, UN and IFA for the interpretation and application of double tax conventions become quite inefficient, and, as a result of this, double taxation remains a problem. Therefore, there is an urging need for an alternative solution. Thence, we propose the application of the Theory of Legal Argumentation in order to facilitate the process of interpretation and legal reasoning regarding clauses, terms and expressions, avoiding, thus, the recourse to national law and also filling the gaps existing in the traditional criteria, for the purpose of allowing larger efficiency of conventional rules.
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Impact of Tax Complexity on Taxpayer UnderstandingMartindale, Bobbie Cook 12 1900 (has links)
The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpayer can understand and comply with the tax rules must not become so complex that the taxpayer is forced into either seeking external help or not fully complying. The question arises, does complexity affect the ability of taxpayers to understand, and thus comply with, the tax system?
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Fiscalité et financement des sportifs et des clubs de football : de l’amateurisme au professionnalisme / Financing and taxation of sportsmen and professional football clubsIbanez, Arnaud 09 December 2015 (has links)
La fiscalité des clubs et des sportifs professionnels. Quelles que soient les disciplines qu'elles promeuvent, les associations amateurs sont garantes des valeurs véhiculées par le sport. Elles sont à l'origine de toutes créations de sociétés sportives. L'aléa sportif peut conduire un club à reprendre la forme associative suite à des événements sportifs ou financiers (relégation sportive suite à de mauvais résultats, contrôle financier de la DNCG...). L'influence de la fiscalité des clubs et des sportifs professionnels joue un rôle prépondérant dans la compétitivité sportive des clubs français avec leurs voisins européens. En effet, les clubs prennent en charge le salaire de leurs joueurs et leur proposent un salaire net d'impôt. Depuis l'arrêt Bosman rendu en 1995, l'activité footballistique est une activité « ouverte » soumise aux règles européennes de liberté de circulation. Toutefois, une régulation doit être recherchée afin de préserver la spécificité du modèle sportif. Des solutions sont préconisées par les organisateurs de compétitions telles que la FIFA ou l'UEFA. Les sociétés sportives doivent coexister avec les plus grands clubs sportifs européens mais elles doivent aussi maintenir un lien de solidarité financier et sportif avec les associations sportives. Outre les différentes catégories d'impositions auquel le sportif est assujetti, nous aborderons la prise en compte par le législateur des problématiques de fin de carrière du professionnel. Malgré les dispositifs fiscaux existants, ces derniers mettent en œuvre des stratégies fiscales de sorte à maximiser leurs revenus. / Taxation of athletes and professionals clubs. Whatever disciplines they promote, amateur associations are guarantors of the values conveyed through sport. They are the origin of all creations of sports clubs and sports hazard can lead a club to take the associative form due to financial or sporting events (sports relegation due to poor results, financial control DNCG...). The impact of taxation clubs and professional athletes plays a major role in the competitiveness of French sports clubs with their European neighbours. Indeed, the clubs support the wages of their players and offer net of tax salary. In addition, since the Bosman ruling in 1995, the football business is an "open" and sports activity exceptions are to be considered to preserve the French football. The organizers of competitions such as FIFA or UEFA recommend solutions. Sports companies must coexist with the largest European sports clubs but they must also maintain a link financial and sporting solidarity with sports associations.In addition to the different types of taxation that the athlete is subject we will discuss the consideration by the legislature of the problems of retirement professional. Despite existing tax arrangements, athletes are implementing tax strategies in order to maximize their income.
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A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreementsFourie, Leonie January 2008 (has links)
South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not dominant) in nature. In such scenario the activities performed by the non-resident in South Africa may utilise the natural resources and the infrastructure of South Africa, but the South African fiscus would be deprived of the right to any tax revenues attributable to the income produced partly by such activities within South Africa. The South African "source rules" refer only to the main or dominant activities giving rise to the income for the purpose of determining the source of such income (and accordingly the right to tax such income). On the other hand, the "permanent establishment rules" as set out under the Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital refer to all the taxpayer's essential business activities for the purpose of determining whether or not such activities create a pennanent establishment. The result of the narrow nature of the South African "source rules" is that, under certain circumstances, the South African fiscus would not necessarily be granted the right to tax all income produced partly within South Africa. The research demonstrated that incorporating the principles underlying the "pennanent establishment rules" into South African legislation would be a reasonable and logical solution to the problem of detennining the source of income. In so doing, the South African "source rules" would determine the source of income, and consequently South Africa's taxing rights, with reference to the essential business activities giving rise to such income. In such case South Africa would be afforded the right to tax the income of a non-resident in the event that it performs any of its essential business activities within South Africa, albeit not the dominant or main activities giving rise to the income.
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Taxing recurrent services rendered by a foreign company to an associated enterprise in South AfricaCosta, David Patrick Anthony January 2013 (has links)
The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.
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A critical analysis of the distintion between mining and manufacturing for South African income tax purposesCloete, Loriaan January 2010 (has links)
"Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
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