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Browsing Economic and Management Sciences by Supervisor "Venter, Elmar R."
Now showing items 1-8 of 8
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(University of Pretoria, 2012)Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and ...
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(University of Pretoria, 2011-12-07)The purpose of this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two ...
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(University of Pretoria, 2016)Beneficial ownership can be distinguished from legal ownership and is the cornerstone for the granting of treaty benefits under the income articles of the Organisation of Economic Cooperation and Development (OECD) Model ...
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(University of Pretoria, 2017)In this study, I examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) in a country where local Generally Accepted Accounting Principles (GAAP) is of similar quality to IFRS is ...
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(University of Pretoria, 2013)The South African government announced in 2008 that it intends to promote South Africa as a suitable company headquarter jurisdiction for investment in Africa in general and the sub-Sahara region in particular. The 2010 ...
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(University of Pretoria, 2013)South Africa changed its tax system from a source-based to a resident-based system in 2001. This change is in line with tax reforms worldwide. However, over the last two decades, personal income tax reforms have not ...
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(University of Pretoria, 2011-11-07)No abstract available. Copyright
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(University of Pretoria, 2011-11-07)No abstract available. Copyright
Now showing items 1-8 of 8