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Die omvang van rente onderhewig aan, en die tydsberekening en koers van die heffing van terughoudingsbelasting op rente ingevolge artikel 50A-H van die Inkomstebelastingwet, no. 58 van 1962
(Stellenbosch : Stellenbosch University, 2015-12)
ENGLISH ABSTRACT: Section 50A-H of the Income Tax Act 58 of 1962 (hereafter referred to as the Act) contains
the stipulations regulating the reinstitution of a withholding tax on interest in South Africa.
The section can ...
Standard-setting and enforcement of financial reporting standards in South Africa under the old and the new Companies Acts as well as in the European Union
(Stellenbosch : Stellenbosch University, 2015-12)
ENGLISH ABSTRACT: Please refer to full text for abstract.
Governing the strategic alignment of big data with the use of the COBIT 5 control framework
(Stellenbosch : Stellenbosch University, 2015-12)
ENGLISH ABSTRACT: The rapid increase in data, whether in a traditionally structured or unstructured format,
has prompted the inception of a new technology trend, namely big data. In order for
companies to gain value from ...
The right to privacy : how the proposed POPI Bill will impact data security in a cloud computing environment
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: The growing popularity and continuing development of cloud computing services is ever evolving and is slowly being integrated into our daily lives through our interactions with electronic devices. Cloud ...
’n Kritiese ondersoek na die betekenis en omvang van die term “opvoedkundige dienste” soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur ’n universiteit uitgevoer
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred ...
Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, ...
Merchant cash advances : investigating the taxation consequences in South Africa
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: Since the recent credit crisis in 2008, innovative lending products have emerged to address the need for enterprises to maintain and improve their cash flows. One such product is the merchant cash advance ...
An investigation of developments in Web 3.0 : opportunities, risks, safeguards and governance
(Stellenbosch : Stellenbosch University, 2014-04)
ENGLISH ABSTRACT: Many organisations consider technology as a significant asset to generate income and control cost. The World Wide Web (henceforth referred to as the Web), is recognised as the fastest growing publication ...
An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
(Stellenbosch : Stellenbosch University, 2015-12)
ENGLISH ABSTRACT: Section 164(3) of the Tax Administration Act gives a senior SARS official (‘the SARS’) the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors, including ...
Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf
(Stellenbosch : Stellenbosch University, 2014-12)
ENGLISH ABSTRACT: The study explores the question as to whether income taxpayers are in a more disadvantaged position due to the deletion of section 11(bA) and the replacement thereof with section 11A of the Income Tax Act ...