Bell, Erich; Schoeman, Anculien; Nienaber, Gerhard(University of New South Wales, 2018)
The globalisation of the world economy has led to a rapid increase in cross-border trade. The jurisdiction having taxing rights to a cross-border supply for Value-Added Tax (VAT) purposes is, however, not always clear. The ...
Lubbe, Melissa; Nienaber, Gerhard(Clute Institute for Academic Research, 2012-06)
Taxpayers’ relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. ...
Doman, Sanet; Nienaber, Gerhard(Clute Institute for Academic Research, 2012-08)
Various reasons caused the demand for tax practitioners to increase, creating a need for specialised tax education and training. Since the tax profession is not currently regulated in South Africa, educators receive little ...
