Browsing Theses and Dissertations (University of Pretoria) by Supervisor "Van Oordt, Marius Louis"

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A critical analysis of the South African vat single and composite supply rules

Ngidi, Mzwandile (University of Pretoria, 2020)

The policy developments should consider not only domestic law but also the international cognisance where necessary. The study argues that the current determination of a separate part for VAT purpose is uncertain. The ...
A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective

Lazenby, Daniel Jakobus (University of Pretoria, 2013)

Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) ...
The vat treatment of financial services linked to credit cards

Coetzee, Riaan (University of Pretoria, 2013)

The treatment of financial services under the VAT has been one of the most contentious VAT issues since the origin of the VAT. Due to theoretical and measurement complexities, most countries opt to exempt financial services ...

Now showing items 1-3 of 3

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