Thesis (doctoral)--University of Utrecht, 2001. / Includes bibliographical references (p. 409-427) and index.

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Text in Afrikaans / Die doel van hierdie navorsing was om vas te stel of leerders in Graad R die nodige wiskundige vaardighede deur gestruktureerde spel bemeester het wat as grondslag vir verdere wiskunde-onderrig kan dien. In die literatuurstudie is die verskillende wiskunde konsepte in diepte ondersoek. Daar is ook gefokus op die oordra van wiskunde konsepte aan jong leerders. Verder is daar in die literatuurstudie ondersoek ingestel na die doel, waardes, tipes, ontwikkeling van spel asook spel in die moderne era. Vir die empiriese ondersoek is 103 Graad R-leerders van ses verskillende skole betrek. Daar is gebruik gemaak van ʼn ewekansige steekproef by die skole wat bereid was om aan die studie deel te neem. Die ondersoek het plaasgevind deur die gebruik van die positivistiese kwantitatiewe navorsingsmetode. Daar is gebruik gemaak van vraelyste om te bepaal wat die bemeestering van wiskundige vaardighede by Graad R-leerders is. Gestruktureerde spel is as hulpmiddel gebruik vir die insameling van die navorsingsmateriaal. Die resultate is bekom deur die vraelyste statisties te verwerk. Daar is ook vraelyste aan die onderwysers gegee om meer agtergrond oor hulle onderrigmetodes asook die onderwysers se eie gevoel teenoor en kennis van wiskunde te bekom. Die navorsingsresultate bevestig dat die meerderheid van die Graad R-leerders oor ʼn goeie wiskundige grondslag beskik. Dus is daar deur die studie gevind dat dit belangrik is dat jong kinders baie moet speel om nuwe vaardighede aan te leer, maar ook die geleentheid moet hê om die vaardighede te beoefen. / The purpose of this research was to determine whether learners in Grade R mastered the necessary math skills through structured play that could serve as a basis for further mathematics training. In the literature various math concepts were studied in depth. The main focus was on the transfer of math concepts to young learners. The literature study further focussed on the purpose, values, and types of play, development of play and play in the modern era. An empirical study using random sampling was done using 103 Grade R learners from six different schools who were willing to participate in the study. The study was done using the positivism quantitative research methodology. Questionnaires were used to determine the mastery of mathematical skills by Grade R learners. Structured play was used as a tool to collect the research material. The results were obtained by processing the questionnaires statistically. Questionnaires were also completed by the teachers to confirm their background knowledge, teaching methods as well as to determine the teachers‟ own feelings towards and their knowledge of mathematics. The research results confirm that the majority of Grade R learners have obtained a good math foundation. The study also confirmed that it is important that young children need to play to learn new skills and must have the opportunity to practise the new skills. / Psychology of Education / D. Ed. (Sielkundige Opvoedkunde)

Text in Afrikaans / Die doel van hierdie navorsing was om vas te stel of leerders in Graad R die nodige wiskundige vaardighede deur gestruktureerde spel bemeester het wat as grondslag vir verdere wiskunde-onderrig kan dien. In die literatuurstudie is die verskillende wiskunde konsepte in diepte ondersoek. Daar is ook gefokus op die oordra van wiskunde konsepte aan jong leerders. Verder is daar in die literatuurstudie ondersoek ingestel na die doel, waardes, tipes, ontwikkeling van spel asook spel in die moderne era. Vir die empiriese ondersoek is 103 Graad R-leerders van ses verskillende skole betrek. Daar is gebruik gemaak van ʼn ewekansige steekproef by die skole wat bereid was om aan die studie deel te neem. Die ondersoek het plaasgevind deur die gebruik van die positivistiese kwantitatiewe navorsingsmetode. Daar is gebruik gemaak van vraelyste om te bepaal wat die bemeestering van wiskundige vaardighede by Graad R-leerders is. Gestruktureerde spel is as hulpmiddel gebruik vir die insameling van die navorsingsmateriaal. Die resultate is bekom deur die vraelyste statisties te verwerk. Daar is ook vraelyste aan die onderwysers gegee om meer agtergrond oor hulle onderrigmetodes asook die onderwysers se eie gevoel teenoor en kennis van wiskunde te bekom. Die navorsingsresultate bevestig dat die meerderheid van die Graad R-leerders oor ʼn goeie wiskundige grondslag beskik. Dus is daar deur die studie gevind dat dit belangrik is dat jong kinders baie moet speel om nuwe vaardighede aan te leer, maar ook die geleentheid moet hê om die vaardighede te beoefen. / The purpose of this research was to determine whether learners in Grade R mastered the necessary math skills through structured play that could serve as a basis for further mathematics training. In the literature various math concepts were studied in depth. The main focus was on the transfer of math concepts to young learners. The literature study further focussed on the purpose, values, and types of play, development of play and play in the modern era. An empirical study using random sampling was done using 103 Grade R learners from six different schools who were willing to participate in the study. The study was done using the positivism quantitative research methodology. Questionnaires were used to determine the mastery of mathematical skills by Grade R learners. Structured play was used as a tool to collect the research material. The results were obtained by processing the questionnaires statistically. Questionnaires were also completed by the teachers to confirm their background knowledge, teaching methods as well as to determine the teachers‟ own feelings towards and their knowledge of mathematics. The research results confirm that the majority of Grade R learners have obtained a good math foundation. The study also confirmed that it is important that young children need to play to learn new skills and must have the opportunity to practise the new skills. / Psychology of Education / D. Ed. (Sielkundige Opvoedkunde)