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Now showing items 1-10 of 11
Mitigating significant risks pertaining to the implementation of cognitive computing
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : Cognitive computing is recognised as the third era in the evolution of computing. This era is driven by the exponential growth in data, advances in enabling technologies and enterprise’s need to realise ...
An investigation of the tax implications of a cession of the right to receive a dividend
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : In South Africa Dividends Tax was introduced with effect from 1 April 2012. The effect hereof was a shift away from a company-level tax to a shareholder-level tax. The introduction of Dividends Tax has, ...
South African Value-Added Tax: Place of supply rules for cross border supplies of services – a comparative analysis with Chapter 3 of the OECD’s International VAT/GST Guidelines
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : The international norm is that Value-Added Tax (VAT) is a destination-based, consumption-type system that levies VAT on a supply in the destination of consumption. Some jurisdictions have explicit place ...
Assessing the normal tax implications of a home swap for a resident owning property in South Africa
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : The concept of home swapping dates to the 1960s and is therefore an established practice. Participating members exchange reciprocal rights, entitling such members to accommodation (in each other’s homes) ...
Taxability of non-resident online retailers in South Africa and the OECD’s BEPS action plan
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : Section 9(2)(k)(ii) of the Income Tax Act requires the existence of a South African permanent establishment (PE) to impose a tax liability on non-resident online retailers. As part of the BEPS action plan, ...
Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
(Stellenbosch : Stellenbosch University, 2017-12)
ENGLISH SUMMARY : The capitalisation of debt in exchange for the issuance of shares is a common occurrence, not only in South Africa, but also internationally. Generally, there are three methods through which debts are ...
Business impact, risks and controls associated with the internet of things
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : Modern businesses need to keep up with the ever-evolving state of technology to determine how a change in technology will affect their operations. Adopting Internet of Things to operations will assist ...
A comprehensive approach to support the external auditor of the small and medium audit firm, to address evolving information technology control risks of an auditee
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : We are living in what is being referred to as the information revolution, where the evolution of
technology has and continues to have a pervasive impact on life and business. New
technologies are being ...
Developing an audit planning framework at a strategic and operational level for implementing continuous auditing and the corresponding continuous auditing procedures for Oracle database management systems
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : Information technology (IT) has become imperative to most modern organisations’ strategic and operational activities. It is for this reason that King III clarified the respective responsibilities of risk ...
Liquid computing : a structured approach to identifying incremental risks and controls resulting from autonomous synchronisation
(Stellenbosch : Stellenbosch University, 2017-03)
ENGLISH SUMMARY : The millennial generation is entering the labour market. This generation has never known any era before hyper-connectivity. They want to be constantly connected. This results in changes in the business ...