Thesis (MBA)--Stellenbosch University, 2006. / ENGLISH ABSTRACT: Governments do not want their tax collection to be affected by multinational companies that make use of distorted pricing models in order to maximize profits. For this reason Governments everywhere are implementing strict transfer pricing policies. These policies are mainly based on the OECD Guidelines with respect to transfer pricing. On the other hand, multinational companies do not want to be exposed to double taxation. The South African government also introduced regulations with respect to transfer prices set by multinational companies. Section 31 of the Income Tax Act 58, 1962, deals specifically with the issue of transfer pricing. This is fully explained in Practice Note 7 of SARS. RHI Refractories Africa, as part of the multinational company RHI-Ag, has to comply with SARS legislation. RHI Refractories Africa purchase many materials and products from the parent company for resale in the local market. The SEN is one such product and was selected for evaluation. This study found, after evaluation of the functions performed by RHI Refractories Africa and evaluating all the various preferred methods, the Resale Price Method (RPM) to be the most appropriate method to be used in the evaluation of the status of RHI Refractories Africa with respect to compliance with current SARS legislation. The gross margins eamed by RHI Refractories Africa on the sale of TYK and THOR SENs were compared. It was found that the gross margins earned on the sale of THOR SENs in the controlled transaction were actually higher than those earned in the uncontrolled transaction with TYK. The conclusion of this study is that RHI Refractories Africa does comply with current SARS legislation as measured against the guidelines of Practice Note 7 from SARS. This study further proposes that RHI Refractories Africa evaluate and document the process followed for all the inter-company transactions in order to ensure full compliance with SARS legislation. / AFRIKAANSE OPSOMMING: Regerings wil verhoed dat die belasting basis verklein word deur multinasionale maatskappye wat gebruik maak van prys modelIe wat daarop gemik is om belasting te ontduik en sodoende die marges van die maaskappye te verhoog. Vir die rede implimenteer regerings strenger maatreels om te verseker dat oordrag pryse markverwant is en bly. Die riglyne soos voorgestel deur die OECD word meestal as basis gebruik vir die opstel van lokale wetgewing. Terselfdertyd wil multinasionale maatskapye ook nie dubbele belasting betaal nie. Die Suid Afrikaanse regering het wetgewing daar gestel as deeI van Seksie 31 van die Inkomste Belasting Wet 58, 1962, wat spesifiek handel met oordrag pryse. Die wetgewing word verder verduidelik in Praktiese Nota 7. RHI Refractories Africa, as deeI van die multinasionale maatskapy RHI-Ag, moet voldoen aan SARS wetgewing. RHI Refractories Africa koop 'n verskeidenheid van materiale en produkte van die moeder-maatskapy vir herverkoop in die lokale mark. Die SEN is een so 'n produk en is gekies vir evaluasie. Die funksies wat RHI Refractories Afrika uitvoer ten opsigte van die verkoop van SENs is ten volle ondersoek. Die verskillende metodes vir evaluering van die oordrag prys soos voorgestel deur SARS is ook ondersoek en daar is gevind dat die Herverkoop Prys Model (RPM) die mees geskikte model is vir RHI Refractories Africa om te gebruik in die evaluering van die verkoop van SENs. Die bruto marge wat RHI Refractories Africa behaal met die verkoop van TYK en THOR SENs is vergelyk. Daar is gevind dat die bruto marge wat behaal is met THOR SENs, as deel van die beheerde transaksie, in werklikheid groter is as die wat met TYK SENs in die onbeheerde transaksie behaal is. Die konklusie van die studie is dat RHI Refractories Africa wel voldoen aan die vereistes daar gestel deur SARS soos gemeet aan die riglyne van Praktiese Nota 7. Die studie stel voor dat RHI Refractories Africa al die intermaatskaplike transaksies evalueer aan die hand van die SARS riglyne om te verseker dat daar ten volle voldoen word aan die vereistes van SARS.

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) Previous issue date: 2014-03-31 / The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration / A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva

Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Renata_Joyce_Theodoro.pdf: 1357930 bytes, checksum: 54705fca8944a34b97e4748ffab125f9 (MD5) Previous issue date: 2014-04-17 / The research objective is to determine the tax advantage of the goodwill in the corporate restructuring operations and its relevance in decision making by businesses. The research methodology is classified qualitatively and quantitatively; the first held by the literature and document review; effected by the second crossing of the information collected. With the combination of these techniques was possible to achieve the research objective. Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive. However, this credit also reveals the importance of the use of goodwill in these operations if it were representative of a tax elision economy. The feared extinction of goodwill did not occur, but their deduction was maintained only for transactions that occurred between unrelated parties. / O objetivo da pesquisa ?? apurar o aproveitamento tribut??rio do ??gio nas opera????es de reorganiza????o societ??ria e a sua relev??ncia na tomada de decis??o pelas empresas. A metodologia da pesquisa ?? classificada qualitativa e quantitativamente; a primeira realizada pela revis??o bibliogr??fica e documental; a segunda efetivada pelo cruzamento das informa????es coletadas. Com a combina????o dessas t??cnicas foi poss??vel atingir o objetivo da pesquisa. Na sua maioria, o aproveitamento tribut??rio indevido do ??gio nas opera????es de reorganiza????o societ??ria foi identificado pelo montante de cr??dito tribut??rio lan??ado em autua????es e devido pelas empresas praticantes de planejamentos abusivos. Em contrapartida, referido cr??dito tamb??m revela a import??ncia do aproveitamento do ??gio nessas opera????es se fosse representativo de uma economia elisiva tribut??ria. A temida extin????o do ??gio n??o ocorreu, mas sua dedu????o foi mantida apenas para as opera????es ocorridas entre partes independentes

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-16T12:55:16Z No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) / Made available in DSpace on 2018-04-16T12:55:16Z (GMT). No. of bitstreams: 1 Rodrigo Carvalho Samuel.pdf: 1413097 bytes, checksum: d3b8ae87bd24dcc277a3330975dd6eb7 (MD5) Previous issue date: 2018-02-02 / The present dissertation has two main objectives, namely: the analysis of the main parameters for the protection of the environment through the imposition of inductive norms grounded on the extrafiscal exercise of tax competences and, likewise, a study on the institution of contributions for economic intervention and its enforceability as a mechanism of insourcing environmental costs in potentially polluting economic activities. In this context, it will be sought to reconcile environmental taxation with limitations imposed by the legal order, as well as a comparative study of the Brazilian reality with the experience of comparative law / O presente trabalho possui dois principais objetivos, que são: a análise dos parâmetros basilares para a proteção do meio ambiente por meio da imposição de normas indutoras fundadas no exercício extrafiscal das competências tributárias e, outrossim, o estudo dos requisitos intrínsecos para a instituição de contribuições de intervenção no domínio econômico e sua aplicabilidade como ferramenta de internalização de custos ambientais em atividades econômicas potencialmente poluidoras. Neste contexto, buscar-se-á compatibilizar a imposição tributária ambiental com as limitações impostas pelo próprio ordenamento jurídico, assim como tecer um breve estudo comparativo da realidade brasileira com a experiência do direito comparado

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-17T11:53:58Z No. of bitstreams: 1 Sávio Salomão de Almeida Nóbrega.pdf: 1954865 bytes, checksum: aff34c7170a832c476fd926cb350d130 (MD5) / Made available in DSpace on 2018-12-17T11:53:58Z (GMT). No. of bitstreams: 1 Sávio Salomão de Almeida Nóbrega.pdf: 1954865 bytes, checksum: aff34c7170a832c476fd926cb350d130 (MD5) Previous issue date: 2018-11-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / It is stated that the limitations on the power to tax contained in article 150 of the Federal Constitution are, in fact, fundamental rights of taxpayers, because they play a dual function in the subjective plane continue to act as a guarantee of individual freedom; and on the objective plane have assumed an institutional dimension from which their content must be functionalized for the attainment of the purposes and values proclaimed constitutionally. It is also pointed out that they also derive from the fundamental rights of freedom and property contained in Article 5 of the Constitution, giving them normative density or specific meaning in the field of taxes. This association is possible due to the opening clause inscribed in paragraph 2 of article 5 of the Constitution. It is shown that if legality, isonomy, nonretroactivity, priority, the prohibition of tribute with confiscatory effect and immunities are fundamental rights, they will also constitute fundamental precepts. It is maintained that noncompliance with these guarantees of the taxpayers by act of the Public Authority makes it possible to join the Supreme Court by means of the Arrangement of Non-compliance with Basic Precept, covered by Article 102, paragraph 1 of the Federal Constitution and regulated by Law n . 9,882 / 99. In the end, it is demonstrated that by means of the non-compliance argument, any act or omission of the Public Power, whether normative or non-normative, abstract or concrete, prior or subsequent to the Federal, State or Municipal Constitution, and from any body or entity of the Legislative, Executive and Judiciary / Afirma-se que as limitações ao poder de tributar constantes do artigo 150 da Constituição Federal constituem, na verdade, direitos fundamentais dos contribuintes, porque desempenham uma dupla função no plano subjetivo continuam a atuar como garantia da liberdade individual; e no plano objetivo assumiram uma dimensão institucional a partir da qual seu conteúdo deve funcionalizar-se para a consecução dos propósitos e valores proclamados constitucionalmente. Aponta-se que também decorrem dos direitos fundamentais da liberdade e propriedade constantes do artigo 5º da Constituição, conferindo-lhes densidade normativa ou significado específico no campo dos tributos. Essa associação mostra-se possível por força da cláusula de abertura insculpida no § 2º do artigo 5º da Constituição. Demonstra-se que se a legalidade, a isonomia, a irretroatividade, anterioridade, a vedação ao tributo com efeito confiscatório e as imunidades configuram-se direitos fundamentais, configurarão, também, preceitos fundamentais. Sustenta-se que o descumprimento dessas garantias dos contribuintes por ato do Poder Público faz surgir a possibilidade de ingresso ao Supremo Tribunal Federal por via da Arguição de Descumprimento de Preceito Fundamental, encampada no artigo 102, § 1º da Constituição Federal e regulamentada pela Lei n. 9.882/99. Ao final, demonstra-se que por meio da arguição de descumprimento controla-se qualquer ato ou omissão do Poder Público, seja normativo ou não normativo, abstrato ou concreto, anterior ou posterior à Constituição, federal, estadual ou municipal, e proveniente de qualquer órgão ou entidade do Legislativo, Executivo e do Judiciário

Abstract in English, Afrikaans and IsiXhosa. / This study investigates the first national poll tax levied on African men in the Union of South Africa. Known as the “general tax”, it was enacted in terms of the Natives Taxation and Development Act of 1925, and was imposed irrespective of a man’s income or impecuniousness. The historical background to the Act is outlined, and debates and disputes leading up to its promulgation are considered. The difficulties underlying the application, interpretation, and enforcement of the Act, are also examined. Court case judgments involving men who denied their inclusion under the Act’s central, racial definition of “native”, are explored. The case of one individual whose descendants were brought to Natal as “liberated slaves”, is discussed in some detail. The Act’s definition of “native” affected not only individual men, but also a number of black groups whose racial and tax status was in some doubt. Responses to a Native Affairs Department directive, explicitly excluding “Hottentots, Bushmen and Korannas” from the ambit of the Act, are accordingly investigated. Problems surrounding the Griquas, whose tax status was initially ignored in legislation and in official circulars, are investigated. The taxation of farm labourers, among the lowest paid workers in the country, is also examined. Queries and complaints from magistrates, white farmers and from African men are recorded. The interpretation of the Secretary of Native Affairs on the relevant provisions of the Act and his responses to queries and objections relating to the taxation of those workers, are also investigated. / Esi sifundo siphanda irhafu yokuqala yesizwe eyayibizwa kumadoda ama-Afrika kweMdibaniso woMzantsi Afrika. Le rhafu kwakusithiwa yi“rhafu jikelele”, kwaye yayisekwe ngokomthetho owaziwa ngokuba yiNatives Taxation and Development Act wonyaka we-1925, kwaye yayifunwa kuwo onke amadoda nokuba ahlupheke kangakanani na. Imbali yalo Mthetho inikiwe, kwaye kuphononongwe neengxoxo neengxabano ezakhokelela ekuphunyezweni kwawo. Kuqwalaselwe kwakhona ubunzima obavela xa kwakucelelwa ukuphunyezwa kwawo, indlela yokuwutolika nokuwunyanzelisa. Kukwaphononongwe nezigwebo zeenkundla zamatyala ezimalunga namadoda awayesala ukubandakanywa nenkcazelo yalo Mthetho, eyayicalula ngokwebala, neyayisithi “iinzalelwane”. Kuxoxwe banzi ngetyala losapho lwenye indoda olwaziswa eNatala kusithiwa “ngamakhoboka akhululweyo”. Kuphandiwe ngendlela ababeziva ngayo abantu xa kwaphuma isinyanzeliso seSebe Lemicimbi Yeenzalelwane, esithi “Amaqhakancu, AbaThwa namaKoranna” awafakwa wona kulo Mthetho. Inkcazelo yoMthetho ethi “iinzalelwane” yayingachaphazeli nje amadoda kuphela, yayichaphazela namanye amaqela abantu abantsundu ababengaqondakali ncam ukuba baloluphi na uhlanga, kwaye sisithini isimo sabo serhafu. Ziphononongiwe neengxaki ezazingqonge amaGriqua, wona ayenesimo serhafu esingahoywanga, engananzwanga nangokuseMthethweni nakwiimbalelwano zoburhulumente. Okunye okuphandiweyo kukubizwa irhafu kwabasebenzi basezifama, bona babengabona bahlawulwa kancinci. Zishicilelwe nezikhalazo nemibuzo evela kwiimantyi, amafama amhlophe namadoda ama-Afrika. Ziphononongiwe iindlela zokutolikwa kwezilungiselelo zoMthetho, zitolikwa nguNobhala wemicimbi Yeenzalelwane nendlela lo Nobhala awayephendula ngayo imibuzo nezikhalazo ezazibhekiselele kwabo basebenzi. / Hierdie studie ondersoek die eerste nasionale hoofbelasting wat op Afrika-mans in die Unie van Suid-Afrika gehef is. Hierdie sogenaamde “algemene belasting” is ingevolge die Naturelle Belasting en Ontwikkeling Wet van 1925 voorgeskryf, en is gehef ongeag ’n man se inkomste of onvermoëndheid. Die historiese agtergrond tot die Wet word uiteengesit, en debatte en dispute wat tot die uitvaardiging daarvan gelei het, word oorweeg. Die probleme verbonde aan die toepassing, uitleg en afdwinging van die Wet word ook ondersoek. Hofbeslissings rakende mans wat hul insluiting onder die Wet se sentrale, rasse-definisie van ‘“naturel” ontken het, word bestudeer. Die saak van een individu wie se afstammelinge as “bevryde slawe” na Natal gebring is, word in besonderhede bespreek. Die Wet se definisie van “naturel” het nie net individuele mans beïnvloed nie, maar ook ’n aantal swart groepe oor wie se rasse- en belastingstatus onsekerheid bestaan het. Reaksies op ’n aanwysing van die Departement Naturellesake, wat uitdruklik “Hottentotte, Boesmans en Korannas” van die toepassingsbestek van die Wet uitsluit, word dienooreenkomstig ondersoek. Probleme met betrekking tot die Griekwas, wie se belastingstatus aanvanklik in wetgewing en amptelike omsendbriewe geïgnoreer is, word verken. Die belastingbetaling deur plaasarbeiders, wat onder die laags besoldigde werkers in die land was, word ook bekyk. Navrae en klagtes van landdroste, wit boere en Afrika-mans word vermeld. Die uitleg van die tersaaklike bepalings van die Wet deur die Sekretaris van Naturellesake en sy reaksies op navrae oor en besware teen die belastingpligtigheid van daardie werkers word ook ondersoek. / College of Accounting Sciences / M. Compt (Accounting Science)

University of Macau / Faculty of Law

This study investigates the potential economic impact of a land tax implemented in terms of the Local Government Municipal Property Rates Act No. 6 of 2004 (“the LGMPRA”) on selected commercial farms in KwaZulu-Natal (KZN) using individual farm data for the period 2001-2006. The study first presents a brief history of land taxes around the world, describing the origins, prevalence and rates of land tax in the United States of America (USA), Australia, Britain and some Nordic countries. This sets the background for a brief history of land taxation in South Africa up to the implementation of the LGMPRA. The study then identifies the economic effects of a land tax, highlighting issues such as the capitalization of a land tax, relevant views of this tax, valuation methodologies, the advantages and disadvantages of a land tax, and the effects of a land tax on future capital investment on farms. Thirdly, the study presents key provisions in the LGMPRA pertaining to farmers with regard to land tax rebates, reductions and exemptions, farmland valuations and the determination of a land tax rate. The effect and applicability of these rebates, reductions and exemptions on the effective land tax rate are also discussed. Fourthly, the study uses a Residual Income Methodology (RIM) framework to estimate the annual economic profit (return to risk and land excluding capital gains) for five different case study farms in the Mtonjaneni and Umgeni municipal districts of KZN. This RIM framework makes allowance for the opportunity cost of management in estimating annual economic profit. These case studies are typical of the main farming enterprises in KZN such as sugarcane, timber, intensive poultry, intensive dairy, cattle, maize and potatoes. Sensitivity analysis is then applied to assess the effect of land tax rates ranging from 0.5% to 5% of the market value of land and fixed improvements on the five farms’ ability to pay a land tax after accounting for rebates proposed by the Department: Provincial and Local Government (DPLG). The estimated mean annual rate of return to risk and land (excluding capital gains) prior to the land tax for the five case study farms during 2001-2006 ranged from -8.50% to 2.94%, with an average of -1.74%. The case farms’ ability to pay a land tax rate of 1% on the value of improved land with and without proposed DPLG rebates from annual current operating returns ranged from zero to five out of five years, with an average of two out of five years. A 2% land tax rate with such rebates could be financed using annual current operating returns also only in two out of five years on average. These results suggest that land taxes at the proposed rates of 1.5% (Mtonjaneni) or 1% (Umgeni) on these specific farms would markedly reduce the incentive to invest in farm improvements These results also indicate that further research in KZN and other provinces in South Africa needs to be conducted to help ascertain the effects of the implementation of the LGMPRA in other municipalities. / Thesis (M.Agric.Man.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)