The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Corporate Social Responsibility (CSR) is a way of doing business that assumes a more active role in relation to everyone involved in such activity and to anyone who could be affected in anyway by it. Thus, the corporation becomes an agent who must adopt principles and policies for all of its activities, not only to prevent negative consequences but also to obtain larger benefits for its workers, shareholders, neighbors, community, among others.This paper analyses if the expenses on CSR are tax deductible for Income Tax purposes, focusing mainly in what is referred to as social and environmental expenses, which are the ones that demand the most resources. / La Responsabilidad Social Corporativa (RSC) es una forma de realizar actividades empresariales asumiendo un rol más activo en relación a todos aquellos que forman parte de dicha actividad y de aquellos que pueden verse afectados de otra manera por las mismas. Así la empresa pasa a ser un actor que debe adoptar principios y políticas que acompañen a todas sus actividades no sólo para que no tengan consecuencias adversas, sino para que las mismas tengan mayores beneficios para sus trabajadores, accionistas, vecinos, comunidad, entre otros.En el artículo se analiza si los Gastos de responsabilidad social son deducibles para fines del Impuesto a la Renta, enfocándonos principalmente en los denominados gastos sociales y ambientales que son los que mayores recursos demandan.

The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy. / El trabajo aborda el estudio de las últimas tendencias en materia de fiscalidad ambiental en diversos países europeos, en una época caracterizada por un creciente interés político por estos tributos. Poniéndose el acento en las importantes dificultades técnico-jurídicas que la implantación de estas medidas fiscales implican; así como en las estrategias jurídicas para superarlas en aras de establecer medidas tributarias aptas para alcanzar una sociedad y economía sostenibles.

This article describes and analyses the present conditions of the application of the Public Work Tax Deduction (PWTD) mechanism, identifying six main obstacles that difficult on a appreciable way his concrete implementation or the rate of it.For this purpose, this study has identify and analyze the 30 main highlights that conform the critical path of PWTD process, determining the actual times for his performance and comparing them with the legal times established on the PWTD actual law, and so with the optimal times reasonably according with the experience on the public management of similar work projects. / El presente artículo describe y analiza las condiciones actuales de la aplicación delmecanismo de Obras por Impuestos (OXI), identificando seis obstáculos principales que dificultan de manera apreciable su implementación concreta o la velocidad de la misma. Para efectos del presente estudio se han identificado y analizado los principales 30 hitos que conforman la ruta crítica del proceso OXI, determinando los tiempos reales para su cumplimiento y comparándolos con los tiempos legales establecidos en la normativa OXI actual, y con los tiempos óptimos estimados razonablemente de acuerdo a la experiencia en la gestión pública de proyectos similares.

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Which tax treatment should this company receive? In this essay, the author seeks not only to define what a pre-operating expense is, but healso says what the requirements for them to be deducted are. In his explanation, with the support of diverse jurisprudence, he refers to the some key issues such as the expansion of the activity and the role of Tax Administration that serve to evaluate the specific cases of scientific and technological expenses. / María y Pedro constituyen una empresa dedicada a la confección de ropa. Para ello, deben contar con el capital social que les permitaponer en marcha su negocio. Después de diez años, para expandirse realizan nuevos desembolsos. ¿Constituyen estos desembolsos gastos pre-operativos? ¿Es posible deducirlos? ¿Qué tratamiento fiscal debe recibir esta empresa? En este ensayo, el autor busca no sólo definirlo que es un gasto pre-operativo, sino señalar cuáles son los requisitos para la deducción de éstos. En su explicación, con el apoyo de variada jurisprudencia, hace referencia a cuestiones esenciales como lo son la expansión de la actividad y el rol de la Administración Tributaria que sirven para evaluar algunos gastos específicos como el científico y tecnológico.

Made available in DSpace on 2014-12-17T15:12:07Z (GMT). No. of bitstreams: 1 TulioSS_TESE.pdf: 2136315 bytes, checksum: def4a39ad10ea69504e5674a87349257 (MD5) Previous issue date: 2010-05-11 / This work whose title is "The transcendental arguments: Kant Andy Hume's problem" has as its main objective to interpret Kant's answer to Hume's problem in the light of the conjunction of the causality and induction themes which is equivalent to skeptical- naturalist reading of the latter. In this sense, this initiative complements the previous treatment seen in our dissertation, where the same issue had been discussed from a merely skeptical reading that Kant got from Hume thought and was only examined causality. Among the specific objectives, we list the following: a) critical philosophy fulfills three basic functions, a founding, one negative and one would argue that the practical use of reason, here named as defensive b) the Kantian solution of Hume's problem in the first critisism would fulfill its founding and negative functions of critique of reason; c) the Kantian treatment of the theme of induction in other criticisms would will fulfill the defense function of critique of reason; d) that the evidence of Kant's answer to Hume's problem are more consistent when will be satisfied these three functions or moments of criticism. The basic structure of the work consists of three parts: the first the genesis of Hume's problem - our intention is to reconstruct Hume's problem, analyzing it from the perspective of two definitions of cause, where the dilution of the first definition in the second match the reduction of psychological knowledge to the probability of following the called naturalization of causal relations; whereas in the second - Legality and Causality - it is stated that when considering Hume in the skeptic-naturalist option, Kant is not entitled to respond by transcendental argument A?B; A?B from the second Analogy, evidence that is rooted in the position of contemporary thinkers, such as Strawson and Allison; in third part - Purpose and Induction - admits that Kant responds to Hume on the level of regulative reason use, although the development of this test exceeds the limits of the founding function of criticism. And this is articulated in both the Introduction and Concluding Remarks by meeting the defensive [and negative] function of criticism. In this context, based on the use of so-called transcendental arguments that project throughout the critical trilogy, we provide solution to a recurring issue that recurs at several points in our submission and concerning to the "existence and / or the necessity of empirical causal laws. In this light, our thesis is that transcendental arguments are only an apodictic solution to the Hume s skeptical-naturalist problem when is at stake a practical project in which the interest of reason is ensured, as will, in short, proved in our final considerations / O presente trabalho - Os argumentos transcendentais: Kant e o problema de Hume -, tem como seu objetivo geral interpretar a resposta de Kant ao problema de Hume ? luz da conjun??o das tem?ticas de causalidade e indu??o o que equivale a uma leitura c?tico-naturalista deste. Neste sentido, tal iniciativa complementa o tratamento anterior visto em nossa disserta??o de mestrado, onde a mesma tem?tica fora examinada a partir de uma leitura meramente c?tica que Kant fez do pensamento humeano e onde foi analisada apenas a causalidade. Dentre os objetivos espec?ficos, listamos os seguintes: a) a filosofia cr?tica cumpre tr?s fun??es b?sicas, uma fundante, uma negativa e uma que defenderia o uso pr?tico da raz?o, aqui nomeada de defensiva; b) a solu??o kantiana do problema de Hume na primeira cr?tica cumpriria as fun??es fundante e negativa da cr?tica da raz?o; c) o tratamento kantiano da tem?tica da indu??o nas demais cr?ticas cumpriria a fun??o defensiva da cr?tica da raz?o; d) que as provas da resposta de Kant ao problema de Hume s?o mais consistentes quando se consideram cumpridas estas tr?s fun??es ou momentos da cr?tica. A estrutura b?sica do trabalho comporta tr?s partes: na primeira - A g?nese do problema de Hume -, nossa pretens?o ? reconstituir o problema de Hume, analisando-o sob a ?tica das duas defini??es de causa, onde a dilui??o da primeira defini??o na segunda corresponde ? redu??o psicol?gica do conhecimento ? probabilidade, do que se segue a chamada naturaliza??o das rela??es causais; na segunda - Legalidade e Causalidade -, menciona-se que quando se considera Hume na op??o c?tico-naturalista, Kant n?o est? habilitado a lhe responder atrav?s do argumento transcendental A?B; A?B da segunda Analogia, prova que est? embasada na posi??o de pensadores contempor?neos como Strawson e Allison; na terceira parte - Finalidade e Indu??o -, admite-se que Kant responde a Hume no n?vel do uso regulativo da raz?o, embora o desenvolvimento dessa prova exceda os limites da fun??o fundante da cr?tica. E isto fica articulado tanto na Introdu??o quanto nas Considera??es Finais, atrav?s do cumprimento da fun??o defensiva [e negativa] da cr?tica. Neste contexto, com base no recurso aos ditos argumentos transcendentais que se projetam por toda a trilogia cr?tica, procuramos estabelecer solu??o para uma quest?o recorrente que reaparece em v?rias passagens de nossa apresenta??o e que diz respeito a exist?ncia e/ou a necessidade das leis causais emp?ricas . Diante disso, nossa tese ? que os argumentos transcendentais somente constituem uma solu??o apod?tica para o problema c?tico-naturalista de Hume quando est? em pauta um projeto pr?tico em que o interesse da raz?o esteja assegurado, conforme ser?, enfim, provado em nossas Considera??es Finais

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-04-24T14:03:12Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertacao-mestrado.pdf: 2772669 bytes, checksum: 25b575026c012270168ca5a4c397d063 (MD5) / Made available in DSpace on 2017-04-24T14:03:12Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) dissertacao-mestrado.pdf: 2772669 bytes, checksum: 25b575026c012270168ca5a4c397d063 (MD5) Previous issue date: 2015-07-29 / CNPQ / N-Graphs is a multiple conclusion natural deduction with proofs as directed graphs, motivated by the idea of proofs as geometric objects and aimed towards the study of the geometry of Natural Deduction systems. Following that line of research, this work revisits the system under a purely combinatorial perspective, determining geometrical conditions on the graphs of proofs to explain its soundness criterion and proof growth during normalization. Applying recent developments in the fields of proof graphs, proof-nets and N-Graphs itself, we propose a linear time algorithm for proof verification of the full system, a result that can be related to proof-nets solutions from Murawski (2000) and Guerrini (2011), and a normalization procedure based on the notion of sub-N-Graphs, introduced by Carvalho, in 2014. We first present a new soundness criterion for meta-edges, along with the extension of Carvalho’s sequentization proof for the full system. For this criterion we define an algorithm for proof verification that uses a DFS-like search to find invalid cycles in a proof-graph. Since the soundness criterion in proof graphs is analogous to the proof-nets procedure, the algorithm can also be extended to check proofs in the multiplicative linear logic without units (MLL−) with linear time complexity. The new normalization proposed here combines a modified version of Alves’ (2009) original beta and permutative reductions with an adaptation of Carbone’s duplication operation on sub-N-Graphs. The procedure is simpler than the original one and works as an extension of both the normalization defined by Prawitz and the combinatorial study developed by Carbone, i.e. normal proofs enjoy the separation and subformula properties and have a structure that can represent how patterns lying in normal proofs can be recovered from the graph of the original proof with cuts. / N-Grafos é uma dedução natural de múltiplas conclusões onde provas são representadas como grafos direcionados, motivado pela idéia de provas como objetos geométricos e com o objetivo de estudar a geometria de sistemas de Dedução Natural. Seguindo esta linha de pesquisa, este trabalho revisita o sistema sob uma perpectiva puramente combinatorial, determinando condições geométricas nos grafos de prova para explicar seu critério de corretude e crescimento da prova durante a normalização. Aplicando desenvolvimentos recentes nos campos de grafos de prova, proof-nets e dos próprios N-Grafos, propomos um algoritmo linear para verificação de provas para o sistema completo, um resultado que pode ser comparado com soluções para roof-nets desenvolvidas por Murawski (2000) e Guerrini (2011), e um procedimento de normalização baseado na noção de sub-N-Grafos, introduzidas por Carvalho, em 2014. Apresentamos primeiramente um novo critério de corretude para meta-arestas, juntamente com a extensão para todo o sistema da prova da sequentização desenvolvida por Carvalho. Para este critério definimos um algoritmo para verificação de provas que utiliza uma busca parecida com a DFS (Busca em Profundidade) para encontrar ciclos inválidos em um grafo de prova. Como o critério de corretude para grafos de provas é análogo ao procedimento para proof-nets, o algoritmo pode também ser estendido para validar provas em Lógica Linear multiplicativa sem units (MLL−) com complexidade de tempo linear. A nova normalização proposta aqui combina uma versão modificada das reduções beta e permutativas originais de Alves com uma adaptação da operação de duplicação proposta por Carbone para ser aplicada a sub-N-Grafos. O procedimento é mais simples do que o original e funciona como uma extensão da normalização definida por Prawitz e do estudo combinatorial desenvolvido por Carbone, i.e. provas em forma normal desfrutam das propriedades da separação e subformula e possuem uma estrutura que pode representar como padrões existentes em provas na forma normal poderiam ser recuperados a partir do grafo da prova original com cortes.

This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.

Particulièrement lors de collaborations dans le cadre de chaînes logistiques ou d'entreprises virtuelles, établir les workflows collaboratifs est une étape laborieuse car souvent réalisée soit de façon humaine, soit avec des méthodes manquant de flexibilité. Sur la base d'un réseau social d'entreprises, cette thèse vise à faciliter cette étape en proposant un service de déduction de processus collaboratifs inter-organisationnels. Cela soulève trois problèmes: (i) trouver les activités qui doivent être exécutées pour remplir les objectifs de la collaboration (Quoi?), (ii) sélectionner les partenaires pouvant réaliser ces activités (Qui?) et (iii) ordonner ces activités en un processus métier collaboratif (Quand?). Dans le cadre d'un réseau social, il est attendu que plusieurs organisations soient capables de fournir les mêmes activités. Dans un tel contexte de concurrence entre les organisations, une optimisation globale permet de trouver un processus final quasi-optimal, en prenant en compte ces trois questions de manière simultanée : trouver l'ensemble des "meilleurs" partenaires et leurs activités dans un contexte de collaboration spécifique. A cette fin, des ontologies de collaboration ont été développées et permettent de représenter et collecter des connaissances sur les collaborations. Ainsi, quand les utilisateurs remplissent leurs profils sur le réseau social, le système peut comprendre (i) les attentes des utilisateurs lorsqu'ils fournissent leurs objectifs de collaboration et (ii) les capacités qu'ils peuvent fournir. Un outil d'aide à la décision, basé sur un algorithme d'optimisation par colonies de fourmis permet ensuite d'exploiter les ontologies de collaboration afin de trouver un processus quasi-optimal répondant aux attentes et objectifs de la collaboration. Les résultats de cette thèse s'inscrivent au sein du projet FUI OpenPaaS dont le but est d'établir un nouveau réseau social d'entreprises visant à faciliter leurs collaborations intra et inter-organisationnelles. / Especially in the context of collaborative supply chains and virtual enterprises, the step of designing the collaborative workflows remains laborious because either it is still carried out humanly or the methods lack of flexibility. Based on an enterprise social network, this thesis aims at facilitating this step by proposing a service for the deduction of collaborative processes. It raises three main issues: (i) finding the activities to execute that answer the objectives of the collaboration (What?), (ii) selecting the corresponding partners (Who?) and (iii) ordering the activities into a collaborative business process (When?). Moreover, it is expected that many companies could be able to provide the same activities, on the enterprise social network. In this competitive context, a global optimization should be set up in order to find the quasi-optimal collaborative process that answer these three questions simultaneously. A three-dimensional solution is proposed here. First, a non-functional framework has been set up in order to determine the criteria that make a « good » partner in a specific collaborative context. Then, collaborative ontologies have been implemented and enable the representation and the acquisition of collaborative knowledge, so that the IT system can understand (a) the user's needs when they model their objectives of collaboration and (b) the user's capabilities when they model their profiles on the enterprise social network. And finally, a tool for decision support has been implemented thanks to an ant colony optimization algorithm that exploits the collaborative ontologies in order to provide a quasi-optimal process that fits the context of the collaboration and answers its objective. The results are in line with the FUI French project OpenPaaS which aims at offering an enterprise social network to facilitate their collaborations.