A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective

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dc.contributor.advisor Van Oordt, Marius Louis
dc.contributor.postgraduate Lazenby, Daniel Jakobus
dc.date.accessioned 2014-08-15T07:06:51Z
dc.date.available 2014-08-15T07:06:51Z
dc.date.created 2014-04-01
dc.date.issued 2014 en_US
dc.description Dissertation (MCom)--University of Pretoria, 2014. en_US
dc.description.abstract 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) whose main objective is to advance the development and economic growth of the member countries through regional integration. It is difficult for persons with limited or no international tax background to identify potential taxes when going on short term assignments to other SADC countries as very little has been published with regard to the procedure to follow. The procedure to follow and the main tax concepts (corporate tax, personal tax, VAT and withholding tax) have not been published in a user friendly, holistic format to enable such persons to identify potential tax implications. In this research a conceptual tax-compliance framework was created and tested to enable persons to follow the procedure to identify potential taxes that could be triggered when going on short term assignments. It also enables them to have an understanding of the concepts of the main tax principles applicable in SADC countries that have double tax agreements in place with South Africa. en_US
dc.description.availability unrestricted en_US
dc.description.department Taxation en_US
dc.description.librarian lmchunu2014 en_US
dc.identifier.citation Lazenby, DJ 2014, A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41322> en_US
dc.identifier.other F14/4/447/lm en_US
dc.identifier.uri http://hdl.handle.net/2263/41322
dc.language.iso en en_US
dc.publisher University of Pretoria en_ZA
dc.rights © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. en_US
dc.subject Conceptual tax-compliance framework en_US
dc.subject Corporate tax en_US
dc.subject Double tax agreement en_US
dc.subject Personal tax en_US
dc.subject Short-term assignment en_US
dc.subject Value added tax (VAT) en_US
dc.subject Withholding tax en_US
dc.subject UCTD en_US
dc.title A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective en_US
dc.type Mini Dissertation en_US


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