Browsing School of Accountancy by Title

Now showing items 1-11 of 11

Application of South African VAT on e-commerce transactions

Xaba, Nduduzo Justified (2017)

The present study sought to investigate self-selection among internal and international migrants in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present study also sought to disentangle ...
The arm’s length pricing for intra-group services – transfer pricing

Lee, Yi Ying (2017)

The purpose of this research report is to identify any improvements that can be made to the South African transfer pricing legislation for intra-group services. South Africa’s transfer pricing legislation for intra-group ...
Attitudes to integrated reporting in small-to medium-sized companies

Du Bourg, Caroline (2018)

The purpose of this research is to explore the attitudes of small- to medium-sized entities (SMEs) towards integrated reporting. This report analyses the motivations to produce an integrated report, the reasons for not ...
A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’

Mohanlal, Dhanesh (2017)

The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This ...
A critical analysis of the vat apportionment method in the banking sector in South Africa

Chitando, Makgolane Kutlwano (2018)

Value-Added Tax (VAT) has the standing of being a fairly simple tax. Where vendors solely supply taxable goods and services, the VAT on expenditure acquired for the sole mandate of making taxable supplies may be recovered ...
An exploratory perspective of student performance and access to resources.

Papageorgiou, E; Callaghan, CW (2014)

This research investigated the relationships between potential constraints to students’ access to technological resources and student academic performance. Longitudinal data from 2010 (n=228), 2011 (n=340) and 2012 (n=347) ...
The foreign business establishment exemption and other aspects of section 9D of the Income Tax Act

Ismail, Faizel (2018)

This research report considers a number of practical issues that arise in relation to the enforcement of section 9D of the Income Tax Act No. 58 of 1962 (“ITA”) read together with complementary provisions of the Tax ...
Income tax treatment of the transfer of contingent liabilities during the sale of a business

Boakye, Stephen (2018)

The objective of this report is to analyse the South African income tax consequences of the assumption of contingent liabilities such as leave pay provisions and bonus provisions during the transfer or sale of a business. ...
A review of biodiversity reporting by the South African seafood industry

Usher, K; Maroun, W (AOSIS (pty) Ltd, 2018-04-03)

Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate ...
Tax deductibility of interest and finance charges: the real cost of credit

Haines, Chantelle (2017)

Borrowers will commonly incur various finance charges when acquiring loan funding, which may include, inter alia, interest expenditure, guarantee fees, introduction fees, commitment fees and service fees. The tax deductibility ...
Using business models to drive classification: the case of debt instruments in the financial services sector

Holmes, Dominique (2018)

Faithfully representing financial instruments in financial statements is critical to the sustainable functioning of the global economy. This was highlighted in the aftermath of the Global Financial Crisis (GFC) where ...

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