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Browsing Taxation by Subject "Belasting"
Now showing items 1-8 of 8
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(University of Pretoria, 2012-06-07)The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the ...
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(University of Pretoria, 2010)The environment is in crisis, it has recently been reported that cars and trucks in the United States of America emit 314 million metric tons of carbon dioxide annually. To put it into perspective, that as much as would ...
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(University of Pretoria, 2010)There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there ...
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(University of Pretoria, 2010)The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, ...
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(University of Pretoria, 2012)Taxation has become one of the most important concepts in the everyday lives of millions of taxpayers in South Africa. Not only does SARS require each and every employee to be registered as taxpayer but people are more and ...
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(University of Pretoria, 2010-09-10)The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses ...
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The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance (University of Pretoria, 2010)The term ‘beneficial ownership’ is included in numerous tax treaties that are concluded between countries today but the majority of these treaties do not define the term. The purpose of this study is four fold. Firstly, ...
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The role of taxation in attracting foreign direct investments to South Africa : a BRICS comparison (University of Pretoria, 2012-06-04)Foreign direct investment in South Africa is expected to increase economic growth thereby alleviating poverty. With technology offering a global trade arena it has become increasingly important for countries to compete for ...
Now showing items 1-8 of 8