Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 11 of 11 for “"Tax practitioners"”.
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An analysis of selected EU measures combating cross-border e-commerce vat fraud
… in the case of upcoming measures, on local tax practitioners and the perceived implications on local businesses. Local perspectives on their effectiveness in combating CE VAT fraud are also assessed. Lastly, this study evaluates recommendations for their improvements and for further EU and …
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Practical complexities arising from input tax adjustments under the VAT Act
… through semi-structured interviews with local tax practitioners and high-ranking officials from the Office of the Commissioner for Revenue and the Malta Institute of Taxation. A set of scenarios relating to input VAT adjustments have also been discussed shedding light on the lack of formal …
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The role of the Newton Predication Test in the tax avoidance methodology
The anti-avoidance provisions of the Income Tax Act 2007 are of immense concern to tax practitioners and the Commissioner of Inland Revenue alike. This is indicated by the huge volume of litigation in this complex area of the tax law. This dissertation endeavours to introduce the relevant …
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Contextual Effects in Tax Research: An Experimental Investigation of Adaptivity and Expert Performance in an Information Search Task
Based on a detailed analysis of the two tax decision-making contexts, planning and compliance, I predict that tax practitioners who know that the contexts differ in particular ways will conduct broader information search in planning than in compliance. I also predict that the nature of the decision …
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Piercing the corporate veil: a review of the concept and considerations of its relevance in South African tax law
… the corporate veil is relevant in South African Tax Law. The first part of the paper is introductory in nature and is devoted to reviewing the concept from a company law perspective. Part I thus focuses on the following areas: • limited liability - rationale for; history and development, and …
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Piercing the corporate veil: a review of the concept and consideration of its relevance in South African tax law
… the corporate veil is relevant in South African Tax Law. The first part of the paper is introductory in nature and is devoted to reviewing the concept from a company law perspective. Part I thus focuses on the following areas: 0 limited liability - rationale for; history and development, and …
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The tax treatment of a financial instrument purchased by a trust
… borrowed and akin to rental in its treatment for tax purposes. As a result it has been considered to be a revenue expense which, provided has been actually incurred, in the production of income, for the purpose of the trade, is fully deductible. The main area of concern has been the timing of the …
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A proposed interpretation of the phrase "subject to tax" in section 23M(2)(i)(aa) of the Income Tax Act, No 58 of 1962, when read in context of South African Tax Treaties
Following the tax policy recommendation of the Organisation for Economic Co-operation and Development (‘OECD')/Group of Twenty (‘G20') member countries, under the OECD/G20 Base Erosion and Profit Shifting Project: Action 4 (‘BEPS Action 4'), the South African legislature recently enacted an …
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Domestic deeming provisions and double tax treaties: lessons from Tradehold and Fowler
… deeming provisions in South African domestic tax law and double tax treaties (‘DTTs'), focusing on the legal and interpretative challenges that arise when statutory fictions are applied within an international tax framework. Using a comparative analysis of Commissioner for the South African …
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A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13.
… goes on to collect data from interviews with tax practitioners with privileged insight into the manifestation in practice of Action 13. Action 13 attempts to provide transparency over Multi-National Enterprises' (MNE) transfer pricing (TP) practices, which are criticised as enabling corporate …