Nel, SoonBruwer, WilnaLe Roux, Niel(The Clute Institute, 2013-01)
Although multiples are used extensively in practice, empirical guidance in emerging markets is limited in this regard. In terms of valuation accuracy, the impact of peer group selection by way of industry classification ...
ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of
employees in South Africa. Employers offer share incentive schemes to employees in
order to attract and retain high ...
ENGLISH ABSTRACT: The requirements of broad-based black economic empowerment (‘BEE’) are set
out in the BEE scorecard. When an entity incurs expenditure relating to indirect
empowerment measures (i.e. the preferential ...
Kannenberg, Ernst August(Stellenbosch : Stellenbosch University, 1999-12)
ENGLISH ABSTRACT: The current South African tax dispensation does not make provision for a system of
group taxation, which gives rise to various tax anomalies. The Katz Commission
recommended the implementation of a ...
Van Schaik, Rozelle(Stellenbosch : Stellenbosch University, 2010-12)
ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention ...
ENGLISH ABSTRACT: The September 2007 decision of the SCA in C: SARS v Brummeria Renaissance (Pty) Ltd and Others has proven to be one of the most contentious tax cases ever decided by a court in our jurisdiction. Questions ...
ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African
Income Taxation Act sections on the deduction of software costs. A distinction is made
between the various deduction ...
ENGLISH ABSTRACT: For many years the view of South African courts and academics have been
that the literal meaning of words is the cornerstone in regard to the
interpretation of legislative provisions. This view has ...
De Villiers, Deon Bernard Malan(Stellenbosch : Stellenbosch University, 2001-12)
ENGLISH ABSTRACT: In this study, the income tax implications of the acquisition of a debenture at a
discount is investigated. The purpose of this study is determine whether the
proceeds from the redemption or disposal ...
ENGLISH ABSTRACT: Like any other item of expenditure, interest expenditure's deductibility is determined by subjecting it to the tests laid down in the general deduction formula contained in section 11(a), together with ...
Isaacs, Henry David(Stellenbosch : Stellenbosch University, 2006-03)
AFRIKAANSE OPSOMMING: Kollektiewe Beleggingskemas in Effekte ("KBS in Effekte") en Kollektiewe Beleggingskemas in Eiendom ("KBS in Eiendom") is besigheidstrukture wat baie gewild is in Suid-Afrika. Desondanks bestaan daar ...
AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates
(byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word
sodanige bate-oordrag se ...
Steenkamp, Casper Jan Hendrik(Stellenbosch : Stellenbosch University, 2006-04)
AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige
beginsels en praktyk tot op datum by die uitleg van die
inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking
word ...
Van Wyk, Ellane(Stellenbosch : Stellenbosch University, 2003-04)
ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter
"the Act") became effective on 23 February 2000.
The main reasons for the introduction of this was, inter alia, to broaden ...
AFRIKAANSE OPSOMMING: In die praktyk is daar talle situasies waar 'n krediteur wetend of onwetend 'n verwante
of nie-verwante debiteur se skuld verminder of aflos. Voor die instelling van
kapitaalwinsbelasting het daar ...