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Browsing by Supervisor "Fritz, Carika"
Now showing items 1-20 of 21
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(University of Pretoria, 2018)With the enactment of the understatement penalty in the Tax Administration Act 28 of 2011, in October 2012, a new era dawned on compliance penalties for the taxpayers of South Africa. It brought about changes to the ...
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(University of Pretoria, 2017)The former finance minister stated in his budget speech in 2016 that sugar tax would come into force in South Africa from 1 April 2017. The treasury's reason for implementing sugar taxation is to reduce the health problems ...
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(University of Pretoria, 2016)Tax haven jurisdictions have over the years been used and abused by individuals and companies to further their own interests or beneficial owner?s interests (e.g. Shareholders and beneficiaries in a trust) through investments ...
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(University of Pretoria, 2019)No abstract
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(University of Pretoria, 2019)In Trinity Asset Management (Pty) Ltd v Grindstone Investments 132 (Pty) Ltd the court held that debt in terms of a contract would become due on the specified date in terms of the agreement; when there is no specified ...
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(University of Pretoria, 2019)Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived ...
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(University of Pretoria, 2016)
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(University of Pretoria, 2016)Bitcoin is a virtual crypto-currency that exists solely in electronic form.1 Bitcoin was first launched in 2009 by Satoshi Nakamoto, which is an alias for a programmer or group of programmers.2 Bitcoin is defined as ?a ...
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(University of Pretoria, 2018)This dissertation analyses the effect that the tax time periods together with the “pay now, argue later” rule has on the taxpayer. In looking at the tax time periods in terms of the Tax Administration Act, I examine ...
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(University of Pretoria, 2019)The world’s economy has shifted and evolved in such a manner that embraces and largely relies on the use and application of technology. This imputes a duty on each country and the worldwide regulatory bodies to implement ...
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(University of Pretoria, 2019)In the constitutional dispensation in South Africa, the powers of the legislature flow from the constitution. Such powers must be exercised in a manner that aligns with the constitution. Consequently, retroactive taxation ...
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(University of Pretoria, 2018)Tax structuring arrangements resulting in the shifting of profits by Multinationals has become increasingly relevant, with Multinationals such as Starbucks, Amazon, Google and MTN amongst others, coming under scrutiny by ...
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(University of Pretoria, 2018)This study aims to evaluate the existing anti-avoidance provisions contained in the Tax Administration Act No 28 of 2011 and Income Tax Act 58 of 1962 in relation to cryptocurrencies. The purpose is to evaluate whether the ...
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(University of Pretoria, 2018)No abstract
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(University of Pretoria, 2018)The South African Revenue Service (“SARS”) is an organ of state in terms of the South African Revenue Service Act. SARS is mandated to administer the collection of tax The Commissioner for the South African Revenue Service ...
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(University of Pretoria, 2020)No abstract available
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(University of Pretoria, 2017)It is no wonder that in a globalised environment financial assistance transactions between related parties are examined more closely. Financial transactions should be reviewed when the capital of a company is made up of a ...
Now showing items 1-20 of 21