Browsing by Advisor/Supervisor
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Comparing different profit figures for the benefit of stakeholders
(North-West University, 2018)In prior research accounting profit and taxable income is compared. This study was adopted to incorporate the main differences between accounting profit, taxable income and economic profit as well as the standards each ... -
Identifying the optimum ownership structure as a tax avoidance strategy of multinational entities: a JSE top 40 perspective
(North-West University (South Africa), Vaal Triangle Campus, 2016)Due to the rapid growth of cross border trading and communication, the need for multinational entities (MNEs) has increased over recent decades. MNEs operate in an extremely competitive environment and have, through years ... -
Thin capitalisation : an analysis of the application of the amended section 31(3) of the Income Tax Act no. 58 of 1962
(North-West University (South Africa), Vaal Triangle Campus, 2015)The current Income Tax legislation, in relation to thin capitalisation, requires South African-based entities to transact at an arm’s length basis. This is in accordance with the Draft Interpretation Note issued by the ...
