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Browsing by Supervisor "Manyaka, Puleng Owen"

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The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates

De Souza Drummond, Elizabeth Lucy (University of Pretoria, 2012)

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double ...
An evaluation of how the new Headquarter Company tax provisions in South Africa should be amended to result in a direct benefit to the fiscus

Bennett, Rene (University of Pretoria, 2012)

During the past few years, South Africa established a competitive headquarter tax regime, which was implemented with the primary goal of encouraging foreign direct investment in South Africa. An important secondary goal ...
An evaluation of the preparations made for the successful implementation of dividends tax

Cason, Janine (University of Pretoria, 2012)

Preparing for the implementation of any new tax is a mammoth task. This mammoth task was evident when the National Treasury, SARS, companies, professional bodies, industry bodies and advisory organisations alike were ...
The impact of the introduction of dividends tax in South Africa on foreign and local investors

Venter, S. (Sureta) (University of Pretoria, 2013)

The system used for the taxing of dividends in South Africa (SA) has been subject to constant reform over the past two decades. The stated objective for each reformation process has remained constant since 1986, which is ...

Browsing by Supervisor "Manyaka, Puleng Owen"

Browsing by Supervisor "Manyaka, Puleng Owen"

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