Browsing by Supervisor "Legwaila, Thabo"

Now showing items 1-3 of 3

An appraisal of selected tax-enforcement powers of the South African revenue service in the South African constitutional context

Fritz, Carika (University of Pretoria, 2017)

There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to respect taxpayers’ rights on the other. An environment where there is clearly respect for the rights of ...
Cross-border taxation of employee share incentive schemes

Bezuidenhout, S. (Sarika) (University of Pretoria, 2014)

One way for employers to attract and retain the services of employees who are in a position to make a material contribution to the successful operation of the employer is to offer such selected employees the opportunity ...
A Study of the Section 12J Venture Capital Company Regime as a Capital Procurement Instrument for Small Medium and Micro Enterprises

Ngwenya, Lindelwa (University of Pretoria, 2014)

The significance of this academic research emanates from the difficulty small, medium and micro enterprises encounter in capital procurement. These enterprises warrant attention due to the indelible contribution they ...

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