Proefschrift Maastricht. / Met lit. opg. - Met een samenvatting in het Nederlands.

Proefschrift Universiteit van Amsterdam. / Met lit. opg. - Met samenvatting in het Nederlands.

Teoreties is ‘n onwettige piramideskema uitvoerbaar, maar wiskundigeberekeninge bewys dat dit onmoontlik is om vol te hou. Die ineenstorting van ‘n onwettige piramideskema loop gewoonlik uit op ‘n woordewisseling en hofsake. Die doel van hierdie studie is om lig te werp, eerstens oor die vraag of bedrae wat deur onwettige piramideskema verkry is ingesluit moet word by die bruto inkomste van die belastingpligtige, met spesifieke verwysing na of dit deur die belastingpligtige ontvang is. Tweedens moet gelet word dat besprekings oor onwettige piramideskemas ook die debat ontlok of belastingpligtige geregtig is op die toelaatbare aftrekkings vir uitgawes wat aangegaan is om onwettige inkomstes deur onwettige piramideskema voort te bring. Laastens sal ‘n studie gedoen word ten opsigte van die moontlikhede wat vir die belegger beskikbaar is, naamlik kan hy / sy enige aftrekkings kry vir belegging wat verlore gaan weens insolvensie van onwettige piramideskema en word hy / sy belas op inkomste verdien uit ‘n onwettige piramideskema. Die Suid-Afrikaanse regsbank worstel al vir ‘n geruime tydperk met die vraag of inkomste verdien uit onwettige aktiwiteitebelasbaar is. Een van die sterkste sosiale argumente teen die besluit om belasting te hef op inkomste verkry uit onwettige aktiwiteite, is dat die regering voordeel uit misdaad trek, deurdat hul ‘n gedeelte van bedrae wat op onwettige wyse verkry is neem. Die probleem is fundamenteel een van beleid. ‘n Breedvoerige databasis sal geskep word van regspraak en ander bronne, plaaslik sowel as internasionaal, ten einde riglyne uiteen te sit om die belasbaarheid van onwettige transaksies te bepaal, meer spesifiek die van ‘n onwettige piramideskema. / ENGLISH : An illegal pyramid scheme is theoretically feasible, but mathematical calculations have proven that it is impossible to maintain. The collapse of an illegal pyramid scheme usually ends in a heated exchange of words and lawsuits. The purpose of this study is to shed light, firstly on whether amounts obtained by an illegal pyramid scheme should be included in the gross income of the taxpayer, with specific reference to whether the taxpayer has received it. Secondly, it must be noted that the discussion of illegal pyramid schemes also produces a debate of whether the taxpayer is entitled to allowable deductions for expenses incurred to bring forward illegal revenues through an illegal pyramid scheme. Finally a study will be done regarding the available opportunities for the investor, i.e. may he / she claim for any deduction if their investment is lost due to insolvency of the illegal pyramid scheme and if he / she will be taxed on income earned out of the illegal pyramid scheme. The South African judiciary has struggled for a considerable time with the question of whether income earned from illegal activities must be taxable. One of the strongest social arguments against the decision to levy tax on income derived from illegal activities, is that the government benefits from crime, because they take a portion of the amounts that were illegally obtained. The problem is fundamentally one of policy. A comprehensive database will be created by case law and other sources, both locally and internationally, in order to set out guidelines for the taxability of illegal transactions, more specifically that of an illegal pyramid scheme. / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

The environment is in crisis, it has recently been reported that cars and trucks in the United States of America emit 314 million metric tons of carbon dioxide annually. To put it into perspective, that as much as would be released from burning all the coal in a freight train 80 467 kilometres long – enough to circle the world, twice (Science News, 2008). The world’s response to the environmental crisis is through the ratification of the Kyoto Protocol. Currently, there are 190 parties (189 states and one regional economic integration organisation) to the Kyoto Protocol, of which the developed nations that are parties to the protocol account for 63.7% of global greenhouse gas emissions. The Kyoto Protocol is, however, proving to be inefficient in curbing greenhouse gas emissions due to the following reasons: <ul> <li> there are currently no ramifications if agreed targets are not reached by member states;</li> <li> in its current form, the protocol only sets emission limits for the period ending 2012;</li> <li> the protocol subscribes mostly to quantitative measures as opposed to the introduction of a tax system to penalise emission producers.</li></ul> Through extensive research conducted as part of this study, it was shown that a tax system is more efficient in ensuring a double dividend and achieving the Kyoto goals than a quantitative system as currently promoted under the Kyoto Protocol On the premise that a taxation system is preferable, this study sought to understand the current trends in environmental taxes and combined the available research in a comprehensive environmental tax matrix. The matrix of the various environmental taxes clearly distinguished between the incentive or revenue-raising functions of a tax and the main uses of the revenues. Each category was clearly illustrated through examples of its application based on extensive research. The study further sought to demonstrate the practical application of environmental tax systems through an analysis of the environmental tax systems of Mexico, Malaysia and the United States, or sections in their tax law, dealing specifically with environmental-related tax matters. Lastly, the research culminated in a review of the current environmental tax regime followed in South Africa in terms of normal income tax ,and proposed various alternatives, which can be considered for introduction by the South African Revenue Service. Based on the literature reviewed the study concluded that a tax system is preferable to a quantitative system in order to limit GHG emissions. The various environmental taxes were investigated by taking into account an environmental tax matrix as well as experience gained from other countries in order to support, amongst other recommendations, the establishment of a carbon tax system in South Africa. AFRIKAANS : Die omgewing is in ’n krisis, daar is onlangs berig dat voertuie in die Verenigde State van Amerika jaarliks verantwoordelik is vir 314 miljoen metrieke ton koolstofdioksied-besoedeling. Om dit in perspektief te plaas, dit is die koolstofdioksied wat vrygestel sou word as ‘’n 80 467 kilometer vragtrein vol steenkool verbrand sou word. Hierdie trein sou lank genoeg wees om twee maal om die aarde te strek (Science News, 2008). Die wêreld se reaksie op die omgewingskrisis is deur die bekragtiging van die Kyoto-protokol. Daar is tans 190 partye tot die protokol (189 lande en een ekonomiese integrasie-organisasie). Sommige van die ontwikkelde lande wat lede van die protokol is verantwoordelik vir 63.7% van wêreldwye kweekhuisgasbesoedeling. Die Kyoto-protokol is egter nie in staat om kweekhuisgasbesoedeling teë te werk nie om die volgende redes: <ul> <li> daar is tans geen strafmaatreëls indien doelwitte deur deelnemende lande nie bereik word nie;</li> <li> in sy huidige vorm stel die protokol slegs beperkings op besoedeling tot 2012;</li> <li> die protokol onderskryf meestal kwantitatiewe beginsels in teenstelling met die voorstel van‘’n belastingstelsel wat die belastinglas op die bron van die besoedeling plaas.</li> </ul> Daar word aan die hand van die uitgebreide ondersoek, wat as deel van hierdie studie onderneem is, getoon dat ’n belastingstelsel ’n doeltreffender manier is om‘’n dubbel-dividend te verseker ter bereiking van die Kyotodoelwitte in teenstelling met die huidige kwantitatiewe beginsels wat tans deur die protokol onderskryf word. In die veronderstelling dat ’n omgewingsbelasting die voordeligste opsie is om te volg, bied hierdie studie meer inligting oor die huidige tendense in omgewingsbelasting en kombineer die beskikbare inligting in hierdie verband in ’n omgewingsbelasting-matriks. Die matriks klassifiseer die verskillende soorte omgewings-belasting in die voordeel of inkomste-genererende funksie van ’n belasting en die hoofgebruike van die inkomstes. Elke kategorie word duidelik geïllustreer deur toegepaste voorbeelde wat gegrond is op deeglike ondersoek. Verder het die studie die volgende ondersoek: die praktiese toepassing van omgewingbelastingstelsels deur ’n analise van die Mexikaanse, Maleise en Amerikaanse omgewingsbelastingstelsels, of gedeeltes van hul belastingwette wat spesifiek verband hou met omgewingsbelastingsake. Laastens het die studie gekyk na die huidige belastingstelsel in Suid-Afrika in die lig van omgewingsbelastingsake en stel alternatiewe voor vir die huidige belastingstelsel wat deur die Suid-Afrikaanse Inkomstediens oorweeg kan word. Die studie het bevind dat ’n belastingstelsel meer gunstig is as ’n kwantitatiewe stelsel ten einde kweekhuisgasse te beperk. Die verskeie omgewingsbelasting opsies is ondersoek deur die omgewingsbelasting-matriks sowel as ervaring van ander lande te bestudeer. Hierdie studie het bevind dat, tesame met ander moontlike wysigings van die huidige Suid-Afrikaanse belastingstelsel, ’n koolstof-belasting in die Suid-Afrikaanse konteks oorweeg moet word. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The term ‘beneficial ownership’ is included in numerous tax treaties that are concluded between countries today but the majority of these treaties do not define the term. The purpose of this study is four fold. Firstly, to investigate what the meaning is of the term ‘beneficial owner’ for tax treaty purposes? Secondly, what factors should be taken into account to determine the beneficial owner, if any? Thirdly, what the meaning of the term ‘beneficial ownership’ is in the context of those tax treaties where the term has been incorporated, and lastly, if the term ‘beneficial owner’ should have a domestic law, international tax or tax treaty meaning? The study was conducted by reviewing various articles, opinions, court cases and government publications, that deals with the issues raised in the preceding paragraph, and then to identify if there are answers to these questions that were raised? The study concludes that there is no concrete on-line definition for the term “beneficial owner” and that various factors need to be considered in support of the term. The Chinese revenue authority has recently issued various circulars, setting out various factors that need to be considered in an attempt to identify the beneficial owner. Equally important is the factors that need to be considered as set out in the ‘Limitation on Benefits’ clause that appears in most US tax treaties. The study also concludes that the findings of the Court in the Indofood International Finance Ltd v JP Morgan Chase Bank NA regarding the fact that the term ‘beneficial owner’ should have an international fiscal meaning is appropriate. Although there are counter arguments supporting the fact that an domestic tax law meaning pertaining to the specific taxes should prevail over any other meaning or that the term should be interpreted in a purely treaty framework, and not be referenced to domestic law, where there is a well established international law meaning for the term, an international fiscal meaning will result in a more consistent interpretation between Contracting States and limit misinterpretation due to differences in tax and legal systems. AFRIKAANS : Die term ‘voordelige eienaar’ is ingesluit in menige belasting ooreenkomste wat tussen lande gesluit word vandag, maar die meerderheid van hierdie ooreenkomste, definieer nie die term ‘voordelige eienaar’ in die ooreenkoms nie. Die doel van hierdie studie is vier voudig. Eerstens, om vas te stel wat die betekenis van die term ‘voordelige eienaar’ vir belasting ooreenkoms doeleindis is. Tweedens, watter faktore inaggeneem moet word in die vasstelling van die betokens van die term ‘voordelige eienaar’, indien enige. Derdens, wat die betekenis van die term ‘voordelige eienaar’ is in die belasting ooreenkomste waar die term reeds geïnkorporeer is en laastens, of die term ‘voordelige eienaar’ ‘n nasionale, internasionale of belasting ooreenkoms betekenis moet hê. Die studie is uitgevoer deur artikels, opinies, hofsake en regering’s publikasies te hersien, wat met die vrae wat in die vorige paragraaf aangespreeks is handel, en om dan te identifiseer of daar antwoorde is op die vrae wat geopper is? In die die studie wat gedoen is is gevind dat daar tans geen vaste een-lyn definisie is vir die term ‘voordelige eienaar’ nie, en dat menigde faktore inaggeneem moet word ter ondersteuning van die term. Die Chinese Belastingowerheid het onlangs menigde Omskrywings uitgereik wat menigde fatore uiteensit wat oorweeg moet word in ‘n poging om die voordelige eienaar te identifiseer. Ewe belangrik is die faktore wat oorweeg moet word soos uiteengesit in die ‘beperking op voordele’ klousule wat in meeste Verenigde State van Amerika belasting ooreenkomste voorkom. Die studie het ook gevind dat die bevinding deur die Hof in die “Indofood International Finance Ltd v JP Morgan Chase Bank NA” saak rakende die feit dat die term ‘voordelige eienaar’ ‘n internasionale fiskale betekenis moet he toepaslik is. Alhoewel teen argumente ter ondersteuning is van die feit dat ‘n nasionale belasting wetgewing betekenis rakende die spesifieke belasting voorkeer moet kry bo enige ander mening van die term ‘voordelige eienaar’ of dat die term uitsluitlik in ‘n belasting ooreenkoms hoedanigheid geïntreperteer moet word, en nie moet verwys na nasional wetgewing waar daar reeds ‘n goed gevestigde internasionale wetgewing betekenis vir die term is nie, sal ‘n internasionale fiskale betekenis ‘n meer konsekwente interpretasie tussen Kontrakterende State tot gevolg hê en die verkeerde interpretasie as gevolg van verskille in belasting sisteme en wetgewing voorkom. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were preparing for the introduction of the new dividend tax in South Africa. The preparations included extensive consultations, sharing of information and providing guidance in newsletters, journals, guidance notes, websites, blogs, magazines, news papers and the like. Companies, Regulated Intermediaries and shareholders do not only have to be informed of the legislative changes, they need to be informed about the when, what and how of the impact of the tax and about the preparation needed for the implementation of dividends tax. Several common themes were identified that are critical to the successful implementation of dividends tax. These themes include communication between the business community and the regulators, as well as communication within the organisations. Involvement in and by the industry bodies has also been identified as critical to the successful implementation of dividends tax, while the timely preparation and communication of the regulatory reporting requirements is essential to the process. Within organisations, centralised oversight enables the coordinated preparation and implementation of the new tax. AFRIKAANS : Die voorbereidings vir die implementasie van enige nuwe belasting is 'n reuse taak. Die omvang van hierdie taak het duidelik geword toe die Nasionale Tesourie, die Suid Afrikaanse Inkomstediens, maatskappye, professionele liggame, industrie-organisasies, ensomeer voorbereidings moes tref vir die implementasie van dividend belasting. Die voorbereidings het konsultasie met lede, die deel van inligting en die voorsiening van leiding in nuusbriewe, joernale, webtuistes, tydskrifte en koerante ingesluit. Maatskappye, gereguleerde tussengangers en aandeelhouers moes nie net ingelig word oor die veranderinge in die wetgewing nie, hulle moet ook ingelig word aangaande die wanneer, wat en hoe van die impak van die belasting en die voorbereidings vir die implementasie van dividend belasting. Verskeie gemeenskaplike temas wat krities is tot die suksesvolle implementering van dividend belasting is geidentifiseer. Hierdie faktore sluit in kommunikasie tussen die organisasies, die besigheids samelewing en die reguleerders, asook interne kommunikasie binne die organisasies. Betrokkenheid in en by die industrieorganisasies is ook geidentifiseer as krities tot die suksesvolle implementering van dividend belasting, terwyl die tydige voorbereiding en kommunikasie deur die reguleerders en die kommunikasie van die rapporterings vereistes van die reguleerders essensieel is tot die proses. Sentrale interne oorsig binne organisasies maak die gekoordineerde voorbereidings vir die implementasie van dividend belasting moontlik. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Wien, WirtschaftsUniversität, Habilitation, 2002.

Inaug.-Diss.--Kiel. / Vita. "Diese Arbeit erscheint gleichzeitig in den Schriften der Vereins für schleswig-holsteinische Kirchengeschichte, II. Reihe, V. Band, l. Heft." Bibliography: p. [v]-vi.