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Hinzurechnungsbesteuerung und DBA-Recht /Aigner, Hans J. January 2004 (has links)
Universität Wien, Thesis (doctoral), 2003.
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Konditie, training en belasting; een onderzoek bij Delftse roeiers. Fitness, training and workload test; an investigation of Delft rowers.Reekum, Jan Richard van, January 1900 (has links)
Proefschrift--Utrecht. / Vita. Summary in English. Includes bibliography.
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Der kirchliche Żehnt im Bistum Lübeck von den ersten Anfängem bis zum Jahre 1340Loy, Georg, January 1909 (has links)
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.
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Konditie, training en belasting een onderzoek bij Delftse roeiers. Fitness, training and workload test; an investigation of Delft rowers.Reekum, Jan Richard van, January 1900 (has links)
Proefschrift--Utrecht. / Vita. Summary in English. Includes bibliographical references.
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Tax education in South Africa : a survey of the current perceptions of educatorsAlberts, Gerbrand Pieter 18 July 2013 (has links)
Taxation is an ever changing field and the need for people who specialise in this area is continually growing. As a result of this the need for specialist tax related services; it has evolved into a profession of its own for quite a while in South Africa. Professional and specialised consulting occupations require a certain degree of specialisation to attain a level of superiority in the commercial world. To attain the status of a professional or to enjoy the status of specialised consultant requires extensive training and education. Taxation is taught at most universities albeit not as a degree in its own right but there are some exceptions. Currently South African universities offer a number of different undergraduate degrees that incorporate the discipline of taxation as a subject. Currently there is no set of standards or a professional body that regulates any individual claiming to be a tax specialist or practitioner. Consequently it is unsure whether or not the spectrum of topics and other required content included in the various degrees offered by South African universities, is educated at the required level to provide students with the necessary practical and theoretical skills, as well as other desired qualities, to survive in the ever changing and evolving world of taxation and be successful as a professional tax practitioner as expected by their employers. Using questionnaires, data was obtained from the tax departments of the universities accredited with SAICA. The results indicated, as expected, that a higher level of knowledge is expected of a student with a postgraduate qualification. In addition to this the more specialised the industry/field becomes to which the specific tax topic applies, the lesser level of knowledge is expected of a newly qualified candidate irrespective of the qualification. The conclusion drawn in this study was that educators place a high level of expected theoretical knowledge, practical skills and personal attributes on a newly qualified student but this level does not necessarily coincide with the level expected by employers. Consequently educators and employers need to reach a consensus about the curricula included in various degrees offered by South African universities in order to prepare them for practice. AFRIKAANS : Die konsep van belasting is ‘n alewig veranderende veld en die vraag na persone wie gespesialiseer is in die area groei by die dag. As gevolg van hierdie groeiende vraag na gespesialiseerde belastingdienste het die professie tot in sy eie reg ontwikkel en bestaan dit al vir ‘n etlike jare in Suid-Afrika. Professionele en gespesialiseerde konsultasie tipe beroepe vereis ‘n sekere vlak van spesialiseering om sodoende hoër agting te verkry in die kommersiële wêreld. Om die status van professional person of titel gespesialiseerde konsultant te geniet vereis intensiewe opleiding. Belasting as vakgebied word aangebied by meeste universiteite hoewel nie altyd as ‘n graad in sy eie reg nie, maar daar is uitsonderings. Ten tyde van hierdie studie bied Suid-Afrikaanse universiteite ‘n wye verskeidenheid voorgraadse kwalifikasies aan, wat belasting as ‘n vak insluit. Huidiglik is daar nie ‘n aanvaarde standaard of ‘n professionele organisasie wat persone reguleer wat beweer dat hulle in belasting spesialiseer nie. Gevolglik is daar onsekerheid in verband met die onderwerpe en inhoud wat vereis word in die verskeie kwalifikasies aangebied deur Suid-Afrikaanse universiteite. ‘n Verder onsekerhied onstaan ook of die inhoud wat aangebied word, op die verlangde vlak is om studente te voorsien met die nodige praktiese en toeretiese vaardighede, asook met ander verlangde kwaliteite, sodat hulle sal kan oorleef in die gedurig veranderende en ontwikkelende wêreld van belasting en sodoende suksesvol te wees as ‘n professionele belastingpraktisyn soos dit verwag word deur ‘n werkgewer. Data is ingevorder met behulp van vraelyste vanaf die belastingdepartemente van universiteite wat deur SAICA geakkrediteer word. Soos verwag het die resultate getoon dat daar egter van ‘n student met ‘n nagraadse kwalifikasie ‘n hoër kennisvlak verwag word. Hierbenewens, hoe meer gespesialiseerd die bedryf of gebied waaraan ‘n spesifieke belastingsonderwerp gekoppel word, hoe minder kundig hoef ‘n nuutgekwalifiseerde kandidaat te wees, ongeag van sy/haar kwalifikasies. Die gevolgtrekking uit hierdie studie is dat dosente ‘n hoë verwagting plaas op teoretiese kennis, praktiese vaardighede en persoonlike eienskappe vanaf nuut gekwalifiseerde studente maar dat die vlak van verwagting met betrekking tot die werkgewer se raamwerk nie noodwending ooreenstem nie. Daarom is dit uiters belangrik dat opvoeders en werkgewers konsensus bereik oor die inhoud van curricula in die verskeie kwalifikasies aangebeid deur Suid-Afrikaanse universiteite in ‘n poging om studente sodoende beter voor te berei vir praktyk. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted
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A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income TaxSathiga, Stephene 05 March 2012 (has links)
Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted
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Surviving pediatric intensive care from mortality to morbidityKnoester, Hendrika, January 1900 (has links)
Proefschrift Universiteit van Amsterdam. / Met samenvatting in het Nederlands.
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Personengesellschaften im Lichte der Doppelbesteuerungsabkommen : Einordnungskonflikte under besonderer Berücksichtigung des OECD-Partnership-Reports 1999 /Weggenmann, Hans Robert. January 2005 (has links)
Originally dissertation: Nürnberg Universiẗat 2002.
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Taxation of international performing artistes : the problems with Article 17 OECD and how to correct them /Molenaar, Dick. January 1900 (has links)
Thesis (doctoral)--Erasmus University, Rotterdam, 2006. / "NUR 826." Includes bibliographical references (p. 395-407).
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Die relevansie vir die gee van tiende as bybels-teologiese rentmeesterskapCarelse, Adam January 2009 (has links)
Magister Theologiae - MTh / From the data it is concluded that tithing was an old, pre-Israelite practice used in
different contexts for different purposes. In the Old Testament tithes were apparently predominantly used for the upkeep of the temple, to support the temple personnel and to provide for the poor. These functions are still relevant, but the precise practice should not be regarded as binding. There is no indication that it was ever enforced and enforcing it today would not have good consequences. These conclusions are summarized in the final chapter, which also contains practical guidelines for the church
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