A research report to be submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation), Johannesburg, 2017 / Transfer pricing is a continuously evolving phenomenon and is a topical issue world-wide. With increasing inter-company cross-border transactions, multinational enterprises are using loopholes in the interaction of tax legislation of different countries as a tool to shift profits to a more favourable jurisdiction, thereby avoiding tax in the jurisdiction in which they are resident and eroding the resident jurisdiction’s tax base. This research report examines and discusses the substituted South African transfer pricing legislation that applies for the years of assessment commencing on or after 1 April 2012 as well as the related SARS guidance. An analysis of transfer pricing legislation and guidelines in three selected countries and the OECD transfer pricing guidelines will also be performed. The comparisons of the legislation and guidelines will highlight whether there are still weaknesses in the South African transfer pricing legislation and will indicate possible solutions to these weaknesses which will assist in reducing the erosion of the South African tax base. Key words: Tax, Transfer pricing, Tax avoidance, Base erosion and profit shifting, Multinational enterprises (‘MNEs’), South African Revenue Service (‘SARS’), Organisation for Economic Co-operation and Development (‘OECD’). / GR2018

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Food labelling serves to (a) inform consumers about the attributes of a food product so that they can make rational and well-informed choices; (b) assist manufacturers in marketing their product; and (c) warn consumers about the inherent risks of certain products, or ingredients in the product. The costs of labelling products fully and informatively are borne by consumers, but the benefits of labelling outweigh the costs. To understand the role of labelling in an regulatory system it is vital to consider the arrangement of the provisions protecting consumers generally before considering food laws and the labelling regulations. Furthermore, due to food being an international product, it is necessary to consider foreign countries and the manner they go about in protecting consumers. The United Nations, under the auspices of the Food and Agriculture Organization (FAO) and the \Vorld Health Organization (WHO), established a Joint FAO/WHO Food Standards Programme, called "Codex Alimentarius". The aim of the programme is to establish standards that can be used internationally to narrow the gap between developed countries and developing countries. To establish a standard various organs of the Codex Alimentarius are consulted. In addition, the standards have to comply with a prescribed format and follow a specified procedure. For the standard to be observed the member country has to incorporate the standard into its domestic laws. One of the advantages of the Codex Alimentarius is that the procedure to establish a standard is flexible. Australia, United Kingdom and the United States of America are member of the Codex Alimentarius. Australia, a federation of states, protects consumers by legislating either state and/or Commonwealth laws. Often there is a combination of statutes. Examples of subjects that are governed by both Commonwealth and states include false or misleading trade practices, and weights and measures. Commonwealth laws only deal with the freedom of information. Food laws are governed exclusively by state legislation. A significant area for future reform is uniformity of the state food laws. There are also other areas for future reform (eg date marking). England and Wales protect consumers by enacting statutes that relate to private and public rights. The important Acts that protect public rights are the Trade Descriptions Act, Weights and Measures Act, Consumer Protection Act, Fair Trading Act and Food Act. One of the provisions of the Criminal Courts Act is to protect personal rights when a consumer suffers personal injury, loss or damage as a result of the offender committing an criminal offence. Food labelling is governed by regulations, that are progressive. A fundamental criticism of the legislation and regulations is the lack of appropriate enforcement of the laws. The enforcement of most of the above Acts is delegated to the local weights and measures authorities. A further complication is the United Kingdom's membership of the European Economic Community. The United States of America enacts federal and state legislation. In protecting consumers in respect of food, it enacts federal legislation. The important Acts include the Fair Packaging and Labelling Act, the Meat Inspection Act, the Poultry and Poultry Products Inspection Act and the Federal Food, Drug and Cosmetic Act. The United States government also encourages openness, with regards to its public agencies, by creating the Freedom of Information Act. The class action is an innovative remedy established in terms of the Civil Procedure Act. The enforcement of food laws is delegated to the Food and Drug Administration (FDA). The protection afforded by the United States government is complex and sophisticated. Its laws serve as model for many countries. The common law of South Africa has limited value in safeguarding consumers. Consumer protection arise mostly by way of legislation and regulations. Consumers are protected generally by the Measuring Units and National Measuring Standards Act, Trade Metrology Act, Trade Practices Act and Harmful Business Practices Act, Standards Act, Dairy Industries Act and the Marketing Act. Consumers are protected against harmful and injurious foodstuffs by the Foodstuffs, Cosmetics and Disinfectants Act, and the regulations promulgated in terms of the Act. There are several problems with the laws, eg lack of enforcement, lack of consumer awareness and education, and so on. An analysis of the foreign countries discussed in Part II result in the indication of twel ve themes. Part III examine the twelve themes and present solutions. Some of the solutions are based on comparisons with foreign countries discussed in Part 11. The main issues that need to be addressed in the short-term are the lack of consumer education and problems of enforcement of consumer protection. Long-term issues include the feasibility of introducing a department of consumer affairs and the provision of statutory civil remedies for consumers. / Thesis (LL.M.)-University of Natal, Durban,1990.

Title page, contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / This thesis identifies and elaborates on the way in which notions of genetic inheritance connect with notions of ’proper’ families and hence shape policies concerning reproduction and family formation. Assumptions about the structure and shape of the ’proper’ or ’traditional’ family - as a heterosexual two-parent unit with biological children - and its claim to naturalness, are embedded in policies related to reproductive technologies and family formation. The thesis explores the discourses surrounding the following specific policies - surrogacy, IVF, adoption, abortion, child support and posthumous reproduction - to elucidate the frameworks of meaning within which we understand these issues. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1295254 / Thesis (Ph.D.) -- University of Adelaide, School of History and Politics, 2006

Title page, contents and abstract only. The complete thesis in print form is available from the University of Adelaide Library. / This thesis identifies and elaborates on the way in which notions of genetic inheritance connect with notions of ’proper’ families and hence shape policies concerning reproduction and family formation. Assumptions about the structure and shape of the ’proper’ or ’traditional’ family - as a heterosexual two-parent unit with biological children - and its claim to naturalness, are embedded in policies related to reproductive technologies and family formation. The thesis explores the discourses surrounding the following specific policies - surrogacy, IVF, adoption, abortion, child support and posthumous reproduction - to elucidate the frameworks of meaning within which we understand these issues. / http://proxy.library.adelaide.edu.au/login?url= http://library.adelaide.edu.au/cgi-bin/Pwebrecon.cgi?BBID=1295254 / Thesis (Ph.D.) -- University of Adelaide, School of History and Politics, 2006

This piece aims to prove that a compulsory retirement age can no longer be justified in South Africa as a constitutional state. In times where people are gradually reaching older ages due to advances in a variety of fields, it seemed that the concept of a compulsory retirement age requires an in depth consideration. This is especially measured against the backdrop of equality and discrimination legislation within The Republic of South Africa. The development of social security law provides the larger framework in which to understand the concept and intentions around retirement. Discrimination and equality legislation demonstrates that age as a listed ground for discrimination does not necessarily simplify the jurisprudence pertaining to it, especially where alternatives have been developed for continued employment. The main point of reference in the South African justice system concerning discrimination disputes is the Harksen v Lane test, whereas the principle encapsulated in Waco v Schweitzer, relates particularly to discrimination based on age. These judgements and subsequent application will be illustrated and considered during the course of this research. The influence of fund rules and fixed-term contracts on the situation will aim to show the reality of the situation. In an effort to show that the problem of an ageing workforce and retirement is not localised to South Africa, an international overview of other constitutional countries is included for context. The comparison goes further to include non-constitutional countries to illustrate the global issue. This comparison was also included in an effort to find alternative strategies that may be utilised in South Africa for retirement and age discrimination legislations and social policies.

LL.D. / This thesis critically evaluates the position of pregnant women (and women who have recently given birth) in the context of South African Labour Law and social security law, from both a comparative and a South African perspective. The fact that women fall pregnant and give birth to children, while men do not, raises issues of theoretical and practical importance in regard to equality issues. Pregnancy has historically been both the cause of and the occasion for the exclusion of many women from the workplace because of the practical difficulties many women face in reconciling the demands of paid work with family responsibilities – although there is no logical reason why women’s giving birth to children necessarily means that they should have primary responsibility for childcare. The underlying premise which underpins the subject matter of this thesis is that pregnant women are unfairly discriminated against in the workplace. While it cannot be denied that men and women are different and that the biological fact of pregnancy is a state unique to women, this “difference” has resulted in gender discrimination, and, more germane to this thesis, in pregnancy discrimination in the jurisdictions to be considered, namely, the United Kingdom, the European Union, SADC and South Africa. This thesis concentrates on various issues pertaining to pregnancy and maternity protection and emphasises the seemingly irreconcilable dichotomy between the desire to recognise and accommodate women’s unique role as child-bearers and the desire to achieve parity between the sexes in regard to conditions of employment, remuneration and general benefits. The central dilemma is whether women can be treated as equal to men in regard to opportunities, entry to the workplace and remuneration, on the one hand, and yet be treated in a special way when it concerns childbearing and childrearing, on the other. In this thesis it is argued that men and women are different and that social justice cannot therefore be achieved by equal treatment. In facing this challenge, legislatures and courts have become ensnared in the dichotomy of equality and distinction, and the question considered here is whether South Africa is fulfilling its constitutional and international obligations regarding the equal treatment, and the granting to them of equal opportunities and reasonable accommodation. This thesis develops an appropriate and relevant paradigm for pregnant women in the workplace. It identifies and highlights the existing deficiencies and lacunae in the South African legal system inherent in both labour law and social security law, and develops proposals for the possible amendment of the existing legislative framework by drawing largely on international, supranational, foreign and regional jurisdictions and by critically evaluating the current South African maternity terrain, particularly in the light of South Africa’s developing constitutional jurisprudence.

M.Comm. (International Taxation) / Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she terminates his/her residency. Such deemed disposal triggers a capital gains tax charge. Commonly referred to as the ‘exit tax’, it has been in place since the introduction of capital gains tax on 1 October 2001. A recent ruling in the Supreme Court of Appeals found that according to article 13 of a double tax agreement (hereafter “DTA”) based on the Organisation for Economic Co-operation and Development Model Tax Convention, a deemed disposal is regarded as an alienation of property, and (provided the exclusions do not apply) exclusive taxing rights are given to the Resident State. This has the effect to include the deemed disposal rules relating to exit taxes under this article and potentially override the application of an exit tax under domestic legislation. The override of exit taxes based on a DTA can deprive a country of its fair share of taxes and there is no protection for a country’s tax base. It is important to understand the exit tax and the interaction with DTAs to ensure that there is fairness and equity in the South African income tax system.

In South African law, affirmative action has been a very controversial topic over the years. 5 Controversial issues such as perceptions and reactions of affirmative action in the South African context are varied. 6 These reactions are often categorised as politically explosive and emotionally charged. 7 Most people fear the implications of affirmative action, more specifically the impact thereof on their individual positions within the workplace.8 Those who feel threatened by these measures, tend to question the political and ethical legitimacy thereof. 9 Those who stand to benefit from these measures often dislike the labelling associated with these measures. 10 Confusion also exits in greater society about relationship between the equal opportunity, black advancement, affirmative action and diversity management paradigms and related practices. The sources of conflicting reactions to affirmative action stem from individual, group and cultural believes and values which were both shaped by the political realities of the previous regime and the ideals people cherish for themselves in the current dispensation. Colonialist and apartheid laws, policies and practices which were racist and patriarchal provided for separate societies for blacks, whites, Indians and coloureds. 11 At this point in time separate labour systems with job reservation were applicable for whites. There were also wage differentiations between white and black people and between sexes. 12 Furthermore, disabled people were kept dependant and there were also discriminatory legislative provisions against them. 13 This history of systemic discrimination and its resulting inequality and entrenched disadvantage for black, coloured and Indian women and the disabled, was and still is well-known both nationally and internationally. 14 Internationally, apartheid has been extensively disapproved. Examples hereof include the United Nations that declared apartheid and its impact a “crime against humanity” and a negation of the United Nations Charter, 15 expressions of censure culminated in the adoption of the International Convention on the Suppression and Punishment of the Crimes of Apartheid16 and the expulsion of South Africa from the United Nations and its agencies. 17 Nationally, on the other hand, South Africa promulgated several legislative pieces namely, the Constitution, the Promotion of Equality and Prevention of Unfair Discrimination Act 4 of 2000 and the Employment Equity Act 55 of 1998.

Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whether the enterprise activities are carried out in the Republic remains a contentious issue as the VAT Act does not specify the minimum required business activities to meet this criterion. ‘Imported services’ excludes services imported for the purposes of making taxable supplies and the liability of accounting for VAT on ‘imported services’ lies with the recipient of the imported service. Supplies (imported services) which are chargeable in terms of s 7(1)(a) and supplies, which if made in the Republic, are exempt from VAT or zero rated. ‘Imported services’ definition requires services to be consumed in South Africa. Services offered outside South Africa therefore generally do not qualify as imported services even the South African entity benefits from such services, for example a training course attended in a foreign country. Technological developments in the field of e-commerce globally have required countries to examine VAT laws relating to e-commerce. Extensive research has been done by the OECD on this topic, with reports issued on recommendations of how e-commerce should be taxed. Most guidance issued by the OECD on taxing e-commerce relates to indirect electronic commerce, which refers to goods or services where ordering, payment and delivery occur on line. Distinction is drawn between taxation of business-to-business transactions and business-to-consumer transactions. The OECD suggests that the ‘reverse-charge’ or self-assessment method should be applied to the taxing of B2B transactions resulting in minimal compliance and administrative costs. It is further recommended that for B2C transactions place of consumption should be defined as the recipient’s usual jurisdiction of residence and that non-resident suppliers should be required to register and pay VAT in the jurisdiction of the consumer, as this would result in the most effective tax collection method. ‘Enterprise’ includes electronic services from a foreign supplier where the recipient is a resident of South Africa or where the payment originated from a South African bank account. The Minister’s regulation, which came into effect on 1 June 2014, includes the following items in the definition of electronic services: educational services, games, online auction services, miscellaneous services and subscription services. The South African VAT legislation draws no distinction between B2B and B2C supplies of electronic services. The reasoning behind this was to avoid situations in which private customers could pose as business customers in order to avoid the levying of tax. A review of the services currently included in the Minister’s regulation on electronic services indicate that services that would relate to B2B supplies have mostly been excluded from the regulation. Effectively the South African VAT legislation manages to indirectly exclude B2B supplies from the definition of electronic services and therefore achieves the objective of minimising the administrative burden on B2B supplies.