The mechanisms underlying cannabinoid impairment of fear memory is not clear. This study investigated the effects of the synthetic cannabinoid HU210 and the endocannabinoid hydrolysis inhibitor JZL 195 on fear memory following contextual fear conditioning (CFC; an animal model of fear). The long-term depression (LTD)-blocking peptide Tat-GluR2 was utilized to investigate whether the expression of cannabinoid-induced LTD (CB-LTD) is required for the cannabinoid impairment of acquisition and consolidation of contextual fear memory. HU210 reduced freezing throughout the test phase of the acquisition protocol, which was not affected by pre-administration of Tat-GluR2. High and moderate doses of HU210 reduced freezing during the first and last half, respectively, of the test phase of the consolidation protocol, which was prevented by pre-treatment with Tat-GluR2. HU210 did not affect freezing during the test phase of the retrieval protocol. Thus, these results suggest that HU210 impairs acquisition and consolidation, but not retrieval of contextual fear memory, and that in vivo CB-LTD expression is required for HU210 impairment of the consolidation, but not acquisition, of contextual fear memory. We also observed that HU210 and JZL 195 do not facilitate the acquisition of contextual fear memory extinction.

This thesis explored relationships (1) between composite and constituent processes of self-regulated learning (SRL) and three sport performance groups, (2) between SRL and different practice variables, and (3) whether these associations depended on an athlete’s consideration of future consequences (CFC). Athletes (N = 272; 200 males; 18-35 yrs; M practice = 13.55 hours/week) completed survey measures for SRL, weekly training including deliberate practice (DP), performance level and CFC. Higher scores in composite SRL were associated with a greater chance of belonging to an elite group, compared to a less-elite and a recreationally competitive group. Self-monitoring predicted greater likelihood of membership in less-elite and elite groups compared to the recreationally competitive group. Self-monitoring predicted greater engagement in total DP hours, and DP in supervised and unsupervised settings. Effort, self-efficacy, and planning were notable in some results, but contributions were less significant. CFC had no moderating effect, however it was correlated with SRL.

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-07-07T23:18:17Z No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) / Made available in DSpace on 2015-07-07T23:18:17Z (GMT). No. of bitstreams: 1 MiriamFrosi.pdf: 727229 bytes, checksum: 5cbd9d89b48c8cb1dc375ce18100b6d7 (MD5) Previous issue date: 2013-02-26 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo tem como objetivo avaliar o alinhamento dos currículos dos cursos de Ciências Contábeis ofertados em IES da Região Sul do Brasil à proposta de currículo mundial da ONU/UNCTAD/ISAR e à proposta de currículo do Conselho Federal de Contabilidade (CFC). A pesquisa é classificada como aplicada, qualitativa e quantitativa, descritiva e documental. A amostra é formada por 165 Instituições da Região Sul que oferecem cursos de Ciências Contábeis na modalidade presencial e que disponibilizaram seus currículos nas respectivas páginas eletrônicas. Os resultados indicam que há alinhamento entre os currículos das IES dos estados da Região Sul do Brasil ao currículo proposto pela ONU/UNCTAD/ISAR e ao currículo proposto pelo CFC. Os testes estatísticos comprovam que não há diferenças significativas entre as médias de alinhamento dos currículos das IES dos estados da Região Sul do Brasil em relação à proposta de currículo da ONU/UNCTAD/ISAR. Em relação à proposta de currículo do CFC, os testes indicam que as médias entre os cursos das IES dos estados do RS e PR tendem a ser iguais, enquanto as médias de RS e SC e SC e PR tendem a ser diferentes. Ao se comparar o comportamento do alinhamento nas IES com os conceitos dos cursos no ENADE, os resultados da análise revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos à proposta da ONU/UNCTAD/ISAR dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito, e pequena possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceitos 2 e 3. Em relação à proposta do CFC, os resultados da análise também revelam diferenças estatisticamente significativas entre os percentuais de alinhamento dos currículos dos cursos com conceitos 4 e 5 no ENADE, se comparados aos sem conceito e com conceito 2, e possibilidade de igualdade entre o alinhamento dos currículos dos cursos 4 e 5 comparados com os de conceito 3. / This study aims to evaluate the alignment of the Accountancy curricula offered by IES in Southern Brazil to the UN / UNCTAD / ISAR proposed global curriculum and the Federal Accounting Council (CFC) proposed curriculum. The research is classified as applied, qualitative and quantitative, descriptive and documentary. The sample is formed by 165 institutions from the Southern that offer courses in Accounting in the classroom and who provided their resumes on their homepages. The results indicate that there is alignment between the curricula of the 165 IES from the Southern States of Brazil to the curriculum proposed by the UN / UNCTAD / ISAR and the one proposed by the CFC. Statistical tests show that there are not significant differences between the mean alignment of IES curricula of the Southern States of Brazil in relation to the UN / UNCTAD / ISAR proposed curriculum. Regarding the proposed CFC curriculum, the tests indicate that the averages between courses of IES from the States of RS and PR tend to be the same as the means of the RS and SC and SC and PR tend to be different. When comparing the behavior of the alignment in IES with the concepts of the courses in ENADE (National Test of Student Performance), the analysis results show statistically significant differences between the percentage of the alignment to the curriculum proposed by the UN / UNCTAD / ISAR of the courses with concepts 4 and 5 in ENADE, compared to those without concept, and little possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concepts 2 and 3. Regarding the CFC proposal, analysis results also reveal statistically significant differences between the percentages of the alignment of course curricula with concepts 4 and 5 in ENADE, compared to the ones with no concept and the ones with concept 2, and the possibility of equality between the alignment of course curricula 4 and 5 compared with the ones with concept 3.

<p>DESCARTES is a light-weight, balloon-borne grab sampler for stratospheric long-lived tracers developed at the University of Cambridge. 33 flights have been performed with two versions of the instrument at northern latitudes by the DESCARTES team at the Swedish Institute of Space Physics (IRF) in Kiruna during the years 1997-2000.</p><p>The general interest in long-lived stratospheric tracers is to study the general global circulation of air in the stratosphere and the exchange between the stratosphere and troposphere. In the study of chemical ozone depletion in the stratosphere, long-lived tracers serve as an important reference to distinguish between the variations in ozone of dynamical and chemical origin.</p><p>This thesis focuses on calibrations and quality assessment of the measurements made with the third version of the DESCARTES instrument based at IRF. Two different general approaches to make calibrations are discussed. Uncertainty estimations for both of these methods are made and the results are tested by laboratory methods and by comparisons to other instruments, including comparisons between two versions of DESCARTES. Analyzed and calibrated flight data for all successful flights are presented.</p><p>The basic principle of the instrument is to chemically adsorb a number of tracers (in practice only CFC-11 is measured) in an adsorption bed of Carboxen in a micro trap through which the sampled air is driven by a pump. After recovery the adsorbed species in the trap is desorbed by electrical heating of the trap and analysed by gas chromatography.</p><p>The resulting estimated mixing ratios from the instrument are directly dependent on the adsorption of the sampled species being quantitative in the traps. Laboratory experiments are described using two traps in series, where the performance of the first is tested by sampling the breakthrough by the second. A model is developed to recreate these tests in order to be able to compensate for breakthrough during flights. The model showed that the adsorption in the traps is not explained by simple chromatographic theory and the results allow us only to give an estimation of the uncertainty due to breakthrough.</p> / <p>DESCARTES är ett lätt ballongburet provtagningsinstrument för stratosfäriska spårgaser. Det är utvecklat vid universitetet i Cambridge. DESCARTES-teamet vid Institutet för rymdfysik (IRF) i Kiruna har under åren 1997-2000 genomfört 33 flygningar med två olika versioner av instrumentet från nordliga latituder.</p><p>Det generella intresset av långlivade stratosfäriska spårgaser är att studera den globala cirkulationen i stratosfären och utbytet av luft mellan stratosfären och troposfären. För studier av den kemiska ozonnedbrytningen i stratosfären spelar långlivade spårgaser en avgörande roll som referens för att skilja mellan variation i ozonkoncentrationen av kemiskt och dynamiskt ursprung.</p><p>Denna avhandling fokuserar på kalibrering och kvalitetssäkring av mätningar gjorda med den tredje versionen av DESCARTES-instrumentet hemmahörande vid IRF. Två i grunden olika kalibreringsförfaranden för instrumentet behandlas. Osäkerhetsuppskattningar är gjorda för båda dessa metoder och resultaten är prövade i laboratorietester. Dessutom jämförs resultaten från två versioner av DESCARTES och andra instrument. Analyserade data från samtliga lyckade flygningar presenteras.</p><p>Den grundläggande principen för instrumentet är att pumpa luftprover genom en fälla som innehåller en bädd av det kemiska adsorptionsmaterialet Carboxen, som adsorberar ett antal spårgaser. När instrumentet hämtats tillbaka efter en flygning gasas de adsorberade ämnena i fällan ut genom att fällan upphettas på elektrisk väg. De utgasade ämnena analyseras med gaskromatografi. I praktiken kan endast CFC-11 analyseras.</p><p>Den slutgiltiga bestämningen av blandningsförhållandet från instrumentet är direkt beroende av att adsorptionen i fällorna för de ämnen man vill undersöka är fullständig. En serie laboratorieexperiment har genomförts där två likadana fällor kopplats efter varandra. På så sätt har tillförlitligheten av den första fällan kunnat studeras genom att uppmäta hur mycket som bryter igenom till den andra fällan. En modell har utvecklats för att förstå resultatet av dessa tester och kunna kompensera för eventuella genombrott vid provtagning under flygningar. Modellen visade att adsorptionen i fällorna inte kan förklaras med enkel kromatografisk teori. Resultaten ger endast möjlighet att bedöma osäkerheten i mätningarna till följd av risken för genombrott.</p>

DESCARTES is a light-weight, balloon-borne grab sampler for stratospheric long-lived tracers developed at the University of Cambridge. 33 flights have been performed with two versions of the instrument at northern latitudes by the DESCARTES team at the Swedish Institute of Space Physics (IRF) in Kiruna during the years 1997-2000. The general interest in long-lived stratospheric tracers is to study the general global circulation of air in the stratosphere and the exchange between the stratosphere and troposphere. In the study of chemical ozone depletion in the stratosphere, long-lived tracers serve as an important reference to distinguish between the variations in ozone of dynamical and chemical origin. This thesis focuses on calibrations and quality assessment of the measurements made with the third version of the DESCARTES instrument based at IRF. Two different general approaches to make calibrations are discussed. Uncertainty estimations for both of these methods are made and the results are tested by laboratory methods and by comparisons to other instruments, including comparisons between two versions of DESCARTES. Analyzed and calibrated flight data for all successful flights are presented. The basic principle of the instrument is to chemically adsorb a number of tracers (in practice only CFC-11 is measured) in an adsorption bed of Carboxen in a micro trap through which the sampled air is driven by a pump. After recovery the adsorbed species in the trap is desorbed by electrical heating of the trap and analysed by gas chromatography. The resulting estimated mixing ratios from the instrument are directly dependent on the adsorption of the sampled species being quantitative in the traps. Laboratory experiments are described using two traps in series, where the performance of the first is tested by sampling the breakthrough by the second. A model is developed to recreate these tests in order to be able to compensate for breakthrough during flights. The model showed that the adsorption in the traps is not explained by simple chromatographic theory and the results allow us only to give an estimation of the uncertainty due to breakthrough. / DESCARTES är ett lätt ballongburet provtagningsinstrument för stratosfäriska spårgaser. Det är utvecklat vid universitetet i Cambridge. DESCARTES-teamet vid Institutet för rymdfysik (IRF) i Kiruna har under åren 1997-2000 genomfört 33 flygningar med två olika versioner av instrumentet från nordliga latituder. Det generella intresset av långlivade stratosfäriska spårgaser är att studera den globala cirkulationen i stratosfären och utbytet av luft mellan stratosfären och troposfären. För studier av den kemiska ozonnedbrytningen i stratosfären spelar långlivade spårgaser en avgörande roll som referens för att skilja mellan variation i ozonkoncentrationen av kemiskt och dynamiskt ursprung. Denna avhandling fokuserar på kalibrering och kvalitetssäkring av mätningar gjorda med den tredje versionen av DESCARTES-instrumentet hemmahörande vid IRF. Två i grunden olika kalibreringsförfaranden för instrumentet behandlas. Osäkerhetsuppskattningar är gjorda för båda dessa metoder och resultaten är prövade i laboratorietester. Dessutom jämförs resultaten från två versioner av DESCARTES och andra instrument. Analyserade data från samtliga lyckade flygningar presenteras. Den grundläggande principen för instrumentet är att pumpa luftprover genom en fälla som innehåller en bädd av det kemiska adsorptionsmaterialet Carboxen, som adsorberar ett antal spårgaser. När instrumentet hämtats tillbaka efter en flygning gasas de adsorberade ämnena i fällan ut genom att fällan upphettas på elektrisk väg. De utgasade ämnena analyseras med gaskromatografi. I praktiken kan endast CFC-11 analyseras. Den slutgiltiga bestämningen av blandningsförhållandet från instrumentet är direkt beroende av att adsorptionen i fällorna för de ämnen man vill undersöka är fullständig. En serie laboratorieexperiment har genomförts där två likadana fällor kopplats efter varandra. På så sätt har tillförlitligheten av den första fällan kunnat studeras genom att uppmäta hur mycket som bryter igenom till den andra fällan. En modell har utvecklats för att förstå resultatet av dessa tester och kunna kompensera för eventuella genombrott vid provtagning under flygningar. Modellen visade att adsorptionen i fällorna inte kan förklaras med enkel kromatografisk teori. Resultaten ger endast möjlighet att bedöma osäkerheten i mätningarna till följd av risken för genombrott.

Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD. Den svenska CFC-lagstiftningen tillämpas sedan 1 januari 2004. Rättsföljden av lagstiftningen framgår av 39 a kap. 13 § IL. Syftet med CFC-lagstiftningen är att förhindra en erosion av den svenska skattebasen. Utan CFC-lagstiftning skulle en skattebetalare kunna etablera företag i lågbeskattde jurisdiktioner enbart i syfte att minska den totala skattebördan. Genom att tillämpa CFC-lagstiftningen beskattas en delägare löpande för sitt innehav i den utländska juridiska personen. Enligt förarbeten är CFC-lagstiftningen förenlig med de svenska skatteavtalen. Lagstiftaren lägger stor vikt vid ordalydelsen i kommentarerna till OECD:s modellavtal. OECD rekommenderar medlemsstaterna att tillämpa lagstiftningen. Uppsatsen visar att CFC-lagstiftningen är förenlig med skatteavtal baserade på OECD:s modellavtal. Syftet med skatteavtal är att förhindra juridisk dubbelbeskattning. CFC-lagstiftningen ger upphov till ekonomisk dubbelbeskattning. Diskussionen gällande CFC-lagstiftningens förenlighet med skatteavtal beror på kommentarernas rättsliga verkan samt därtill framställda anmärkningar. / The Swedish CFC legislation and its compatibility with international commitments in form of tax treaties based on OECD Model have been disputed in the Swedish legislation for more than a decade. Whether CFC legislation is compatible with tax treaties is also disputed in many other Member States of the OECD. The Swedish controlled foreign company legislation entered into force on 1 January 2004. The legal effect of the legislation is covered in chapter 39 a, section 10 of the Swedish Income Tax Act. The basic purpose of CFC legislation is to prevent an erosion of the Swedish tax basis. Without CFC regulations a taxpayer would be free to establish companies in low-tax jurisdictions for the sole purpose of reducing the overall tax burden. By applying the legislation a Swedish resident shareholder will be taxed on all the income that is attributed from a foreign subsidiary, regardless of when the income is distributed. In the preparatory works the government argues that the CFC legislation is compatible with Sweden’s tax treaties, based on OECD Model. The government’s opinion is mostly based on the statement in the Commentary to the OECD Model. The legislation is recommended by the OECD. This thesis concludes that the CFC legislation is compatible with tax treaties based on the OECD Model. The purpose with tax treaties is to avoid juridical double taxation. The CFC-legislation gives rise to economic double taxation. Therefore the legislation can be justified. The discussion of the CFC legislation compatible with tax treaties depends of the relevance of the Commentary but also on observations given to the Commentaries.

<p>Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD.</p><p>Den svenska CFC-lagstiftningen tillämpas sedan 1 januari 2004. Rättsföljden av lagstiftningen framgår av 39 a kap. 13 § IL. Syftet med CFC-lagstiftningen är att förhindra en erosion av den svenska skattebasen. Utan CFC-lagstiftning skulle en skattebetalare kunna etablera företag i lågbeskattde jurisdiktioner enbart i syfte att minska den totala skattebördan. Genom att tillämpa CFC-lagstiftningen beskattas en delägare löpande för sitt innehav i den utländska juridiska personen.</p><p>Enligt förarbeten är CFC-lagstiftningen förenlig med de svenska skatteavtalen. Lagstiftaren lägger stor vikt vid ordalydelsen i kommentarerna till OECD:s modellavtal. OECD rekommenderar medlemsstaterna att tillämpa lagstiftningen.</p><p>Uppsatsen visar att CFC-lagstiftningen är förenlig med skatteavtal baserade på OECD:s modellavtal. Syftet med skatteavtal är att förhindra juridisk dubbelbeskattning. CFC-lagstiftningen ger upphov till ekonomisk dubbelbeskattning. Diskussionen gällande CFC-lagstiftningens förenlighet med skatteavtal beror på kommentarernas rättsliga verkan samt därtill framställda anmärkningar.</p> / <p>The Swedish CFC legislation and its compatibility with international commitments in form of tax treaties based on OECD Model have been disputed in the Swedish legislation for more than a decade. Whether CFC legislation is compatible with tax treaties is also disputed in many other Member States of the OECD.</p><p>The Swedish controlled foreign company legislation entered into force on 1 January 2004. The legal effect of the legislation is covered in chapter 39 a, section 10 of the Swedish Income Tax Act. The basic purpose of CFC legislation is to prevent an erosion of the Swedish tax basis. Without CFC regulations a taxpayer would be free to establish companies in low-tax jurisdictions for the sole purpose of reducing the overall tax burden. By applying the legislation a Swedish resident shareholder will be taxed on all the income that is attributed from a foreign subsidiary, regardless of when the income is distributed.</p><p>In the preparatory works the government argues that the CFC legislation is compatible with Sweden’s tax treaties, based on OECD Model. The government’s opinion is mostly based on the statement in the Commentary to the OECD Model. The legislation is recommended by the OECD.</p><p>This thesis concludes that the CFC legislation is compatible with tax treaties based on the OECD Model. The purpose with tax treaties is to avoid juridical double taxation. The CFC-legislation gives rise to economic double taxation. Therefore the legislation can be justified. The discussion of the CFC legislation compatible with tax treaties depends of the relevance of the Commentary but also on observations given to the Commentaries.</p>

L’objet de cette thèse est de proposer un régime fiscal applicable à l’imposition des revenus passifs dans les situations triangulaires internationales. La première partie est consacrée à analyser la nature objective du risque de double imposition. Ce sont les situations triangulaires « passives » ou « subies ». La seconde partie est consacrée à analyser des situations triangulaires « actives » ou « choisies » qui peuvent être propices à la mise en place de structures fiscalement « avantageuses ». L’étude est complétée par des propositions de modification du Modèle de convention fiscale. / The purpose of this work is to propose a tax treatment applicable to passive income in international triangular tax cases. The first part of the study is dedicated to the analyses of the double tax exposure. These are “passive” triangular cases or “incurred”, where potential double tax and uncertainty creates an issue for economic growth. The second part of the study is dealing with “active” triangular situations that may be motivated by the tax benefit resulting from these structures. The conclusion of our study will include proposals to amend the OECD treaty Model.

With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014