Accounting student's success factors: an exploratory investigation
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2134 , vital:20258
- Description: This presentation is aimed at identifying possible success factors leading to the success of students studying accounting, as well as to hightlight some of the problems they may face.
- Full Text:
- Date Issued: 2014
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2134 , vital:20258
- Description: This presentation is aimed at identifying possible success factors leading to the success of students studying accounting, as well as to hightlight some of the problems they may face.
- Full Text:
- Date Issued: 2014
E-tolling in Gauteng: problems and perceptions
- Ponter, L A, Stack, Elizabeth M
- Authors: Ponter, L A , Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2152 , vital:20260
- Full Text:
- Date Issued: 2014
- Authors: Ponter, L A , Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2152 , vital:20260
- Full Text:
- Date Issued: 2014
Lever Brothers & Unilever – a practical problem of source?
- Stack, Elizabeth M, Grenville, D P, Poole, Richard, Horn, Edward B, Harnett, Hugh N
- Authors: Stack, Elizabeth M , Grenville, D P , Poole, Richard , Horn, Edward B , Harnett, Hugh N
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2143 , vital:20259
- Full Text:
- Date Issued: 2014
- Authors: Stack, Elizabeth M , Grenville, D P , Poole, Richard , Horn, Edward B , Harnett, Hugh N
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/2143 , vital:20259
- Full Text:
- Date Issued: 2014
The relationship between double taxation agreements and the provisions of the South African Income Tax Act
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:21102 , http://hdl.handle.net/10962/6384 , http://journals.co.za/content/jefs/7/2/EJC157823
- Description: This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
- Full Text:
- Date Issued: 2014
- Authors: Stack, Elizabeth M
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:21102 , http://hdl.handle.net/10962/6384 , http://journals.co.za/content/jefs/7/2/EJC157823
- Description: This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
- Full Text:
- Date Issued: 2014
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