Browsing Economic and Management Sciences by Subject "Taxation"
Now showing items 1-4 of 4
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An analysis of ring-fencing of tax losses from the perspective of farmers
(North-West University (South Africa) , Potchefstroom Campus, 2017)Tax losses claimed from hobby-like or artificially labelled trades have become more problematic during 2002 after the court ruling in the Smith case. The legislator found that the tests laid down by the courts in the ... -
A discussion of the tax burden on SMEs in South Africa
(North-West University (South Africa) , Potchefstroom Campus, 2016)Small and medium-sized enterprises (SMEs) contribute to the GDP and aid in job creation and are thus vital to the economy as well as being a key factor in the business sector with regard to the high rate of unemployment. ... -
The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention
(North-West University, 2010)Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their ... -
Exploring grounds for allowing an input tax deduction on the acquisition of double-cab delivery vehicles
(North-West University (South Africa), 2023)In South Africa, enterprises that are registered for value-added tax (VAT), are generally precluded from claiming VAT on the acquisition of double cab light delivery vehicles (LDVs), despite using such vehicles for ...