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Now showing items 1-10 of 11
A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa
(Stellenbosch : Stellenbosch University, 2012-12)
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 ...
The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act
(2012-12)
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 ...
A study of a feebate policy to reduce CO₂ emissions in the South African automotive industry
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: Globally, climate change is probably the biggest environmental challenge facing the world this century. To accommodate change, the South African government introduced a vehicle emission tax on 1 September ...
‘n Kritiese ontleding van die inkomstebelastinghantering van voortydige beeindigingsboetes ingevolge huurooreenkomste
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: Leases are common phenomena in the South African and international business arena. Leasing is a popular and often cheaper method to obtain the use of property without the property being acquired. Included ...
Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA)
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: The primary aim of this study is to provide a critical evaluation of the correctness of the judgment of the Supreme Court of Appeal in the case of Commissioner: South African Revenue Services v Brummeria ...
A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: The comparative study of tax incentive legislation in South Africa, Australia and Canada for small businesses confirmed that tax incentives in South Africa are on par with those of said developed countries. ...
The development of an integrated framework in order to implement information technology governance principles at a strategic and operational level for medium-to-large sized South African business
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: In today's technologically advanced business environments, Information Technology (IT) has become the centre of most, if not all businesses' strategic and operational activities. It is for this reason ...
Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: The use of derivative instruments, including single-stock futures, experienced
unprecedented growth over the last twenty years. South Africa, like the rest of the world, is
still experiencing extraordinary ...
Die uitreik van aandele ten einde verpligtinge na te kom : onkoste werklik aangegaan vir inkomstebelastingdoeleindes of nie
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: This study explores the question whether a company that issues shares in exchange for assets or services incurs expenditure for purposes of the Income Tax Act No 58 of 1962.
It is concluded that a company ...
Cloud computing : COBIT-mapped benefits, risks and controls for consumer enterprises
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: Cloud computing has emerged as one of the most hyped information technology topics of the decade. Accordingly, many information technology service offerings are now termed as cloud offerings. Cloud computing ...