Browsing by Author "Pienaar, S.J. (Sarah Johanna)"

Browsing by Author "Pienaar, S.J. (Sarah Johanna)"

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  • Antecedents influencing rugby migration in South Africa 
    Pienaar, S.J. (Sarah Johanna); Koch, Karen (Clute Institute for Academic Research, 2012-11)
    This study set out to determine the most important antecedents influencing the decision of players at the top five South African rugby unions to play overseas. A literature review was conducted in order to establish the ...
  • Fat Tax as an alternative Tax in South Africa 
    Talbot, Lizelle; Pienaar, S.J. (Sarah Johanna) (Clute Institute for Academic Research, 2012-12)
    South Africa, like many other countries, is struggling with raising levels of obesity and the resultant health problems. Furthermore, as elsewhere in the world, this country is experiencing an ever-increasing need for ...
  • South African income tax implications for income earned in virtual worlds 
    Pienaar, S.J. (Sarah Johanna); Steyn, Theunis Lodewikus (Clute Institute for Academic Research, 2010-03)
    There has been a significant increase in the number of internet business and e-commerce transactions over the last few years. More recently, the development of virtual worlds on the internet has become an important feature ...
  • South African Income Tax implications of income earned in virtual worlds 
    Pienaar, S.J. (Sarah Johanna) (University of Pretoria, 2009-06-30)
    There has been a significant increase in the number of internet business and e-commerce transactions being entered into over the last couple of years. More recently, the development of virtual worlds on the internet has ...
  • Value-added tax on virtual world transactions : a South African perspective 
    Johnston, Gregory James; Pienaar, S.J. (Sarah Johanna) (Clute Institute for Academic Research, 2013-01)
    The dawn of the internet age has brought about concepts such as electronic commerce, virtual worlds and digitized products. When consumption tax laws such as value-added tax (VAT) or goods and service tax (GST) were ...