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A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa

Jonas, Samantha (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

Acker, Tim (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 ...

Merchant cash advances : investigating the taxation consequences in South Africa

Kilian, Eduard (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 ...

Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer

Bovijn, Silke (Stellenbosch : Stellenbosch University, 2011-12)

ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to ...

A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes

Marais, Pierre (Stellenbosch : Stellenbosch University, 2014-04)

ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice ...

An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended

Strauss, Carien (Stellenbosch : Stellenbosch University, 2011-12)

ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as amended. The aim of the section was to encourage private-sector investment in scientific or technological research and ...

A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust

Engelbrecht, Waldette Anne (Stellenbosch : Stellenbosch University, 2013-12)

ENGLISH ABSTRACT: The term beneficial owner is most commonly found in the dividend, interest and the royalty articles of tax treaties (Baker, 2007:15), yet there is still uncertainty surrounding the actual meaning of the ...