List of Titles

A critical analysis of the interpretation of a permanent establishment created where a subsidiary acts as a dependent agent for its parent company

- Potgieter, Gizelle Kara

Authors: Potgieter, Gizelle Kara
Date: 2024-04
Subjects: Double taxation , Taxation
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10948/65389 , vital:74112
Description: In recent years, the need arose to amend the DAPE provisions in the OECD MTC due to the ever-evolving nature of the tax avoidance strategies employed globally. This research study analysed the amendments that were made to the DAPE provisions of Article 5(5) of the 2014 OECD MTC, including the related OECD Commentary thereto and the extent to which the Commentary can be relied on. The relevance of the amended DAPE provisions were discussed by analysing the PE definition in SA’s domestic tax law, SA’s position on the MLI and consequently its position on Article 12 of the MLI which incorporates the amended DAPE provisions into existing DTAs. The scope of the research was limited to the DAPE provisions, and the research did not focus on the PE provisions in general. The focal point of the study was specifically on SA subsidiaries acting as dependent agents for its parent companies located in foreign jurisdictions, thereby creating deemed PEs for the foreign parent companies in SA based on the relevant criteria set out in Article 5(5) of the OECD MTC. The research study further explored specific French court cases that focussed on the interpretation of the DAPE provisions in the relevant DTAs and commented on the appropriateness of the decisions reached in these cases. The primary objective of the research was to determine how the DAPE provisions should be interpreted for purposes of SA’s domestic law, as well as its DTAs concluded with both France and Ireland. The research study therefore concluded with an interpretation of a case study based on a similar set of facts to the foreign court cases explored, where an SA subsidiary acted as a dependent agent on behalf of its foreign parent company. The conclusion reached on the appropriate interpretation for domestic law purposes differed significantly to the interpretation for purposes of the DTAs as a result of the significant amendments that were made to the DAPE provisions in the 2017 MTC. , Thesis (MCom) -- Faculty of Business and Economic Sciences, School of Accounting, 2024
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Date Issued: 2024-04

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The value-added tax implications in respect of the supply of services by foreign companies in South Africa

- Walker, Dean Thomas

Authors: Walker, Dean Thomas
Date: 2024-04
Subjects: Value-added tax , Taxation , Foreign company registration
Language: English
Type: Master's theses , text
Identifier: http://hdl.handle.net/10948/64305 , vital:73673
Description: A foreign company providing services in South Africa may, depending on the nature of the services rendered, do so directly or through its branch. Where the foreign company or its branch in providing such services falls within the ambit of the compulsory registration requirements set out in section 23, the foreign company or its branch is obliged to register as a vendor and the provisions of the VAT Act thereafter apply to such foreign company or its branch. The nature of the services rendered determine whether it is the foreign company or its branch which is obliged to register as a vendor. Where the services rendered constitute 'electronic services' falling within the scope of paragraph (vi) of the enterprise definition, it is the foreign company which must register as a vendor and not its branch. In all other cases (apart from the supply of 'imported services'), where services are rendered in South Africa, it is the branch which must register as a vendor, unless it is a 'dependent agent' of the foreign company as envisaged in the Wenco case 1, in the sense that it has no clients of its own in South Africa and supplies only services on behalf of the foreign company. In such a case the branch does not conduct an 'enterprise' and its foreign company must register as a vendor. Where a dependent branch supplies services to the foreign company's main business abroad, the supply is not zero-rated in terms of section 11 (2)(o) as, on the authority of the Wenco case, the provisions of section 8(9) have no application in such a case. Generally, where a foreign company or its branch supplies services in South Africa and is obliged to register as a vendor, output tax is levied in terms of section 7(1 )(a) and an input tax deduction may, in certain circumstances, be claimed provided that the foreign company or its branch is actually registered for VAT. In the case of 'imported services' it is the recipient which is liable for VAT thereon in certain circumstances. , Thesis (LLM) -- Faculty of Law, 2024
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Date Issued: 2024-04

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The impact of Taxation and corruption on economic growth in South Africa

- Rabinda, Aluwani Malvin

Authors: Rabinda, Aluwani Malvin
Date: 2022-12
Subjects: Taxation , Corrupt practices , Economic development -- South Africa
Language: English
Type: Master's theses , Thesis
Identifier: http://hdl.handle.net/10948/59832 , vital:62444
Description: Developing countries, such as South Africa, have been on a mission to reduce corruption, particularly in the public sector, and to collect as much revenue as possible through taxation to fund the government expenditures. Low levels of corruption, preferable zero and higher tax collections, can boost a country's economic growth and development by creating jobs and increasing economic activity, which leads to economic growth. South Africa is one of the economies that are characterised by high levels of corruption. For South Africa to attract more foreign investors in the country, it should ensure that resources are used efficiently and that any act of corruption is punished. This study looked at the effects of taxation and corruption on economic growth from 1975 to 2019. An econometric analysis technique was used in the study to test the impact of taxation and corruption on economic growth. The augmented Dickey–Fuller method was used to test for unit root. According to the results of the tests, unit root l(1) is rejected in favour of the stationarity alternative. The empirical analysis used the Autoregressive Distributed Lag Model (ARDL) bounds testing approach of cointegration advocated by Pesaran, Shin, and Smith (2001) to examine for the longrun equilibrium among taxation and corruption on economic growth. The Wald causality test was also used to investigate the causal relationship between taxation, corruption, and economic growth. According to the Bounds test results, there is long-run co-integrating positive relationship between trade openness and GDP, gross capital formation, Corruption, and income taxation. Furthermore, when dependent variable was tested for longrun impact, the results confirmed that taxation and corruption have insignificant impact on economic growth. Trade openness, as a percentage of GDP, has insignificant positive relationship with economic growth in South Africa. Gross Capital Formation, as a percentage of GDP, is positively related to economic growth. Furthermore, short-run findings suggest a positive significant relationship between trade openness as a percentage of Gross domestic product. Corruption and income taxation have negative and insignificant effect on GDP in the short term. Furthermore, GDP and gross capital formation have negative relationship. V Government should also encourage the culture of transparency and accountability as far as corruption is concerned to stimulate economic growth. This will also create a culture where government officials are called upon to explain their government expenditure patterns and be held accountable for any misuse of any funds flowing into the country. , Thesis (MCom)-- Faculty of Business and Economic Science, 2022
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Date Issued: 2022-12

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A historical overview of the development of the trading stock provisions in the Income Tax Act

- Skotidas, Maria

Authors: Skotidas, Maria
Date: 2012
Subjects: Income tax , Stocks , Taxation
Language: English
Type: Thesis , Masters , MCom
Identifier: vital:8967 , http://hdl.handle.net/10948/d1020829
Description: The aim of the treatise was to provide a clear understanding of the changes to the trading stock provisions in the Income Tax Act. Various sections of the Act were covered and case law was reviewed with relevance in relation to this research project in order to gain a deeper understanding of the development of the trading stock provisions, thus bringing together the tax legislation and the case law principles. Emphasis was placed on the development of the trading stock provisions. The conclusion from this was that some of the amendments were merely textual in nature whilst others were driven by case law. There were instances where cases did not give rise to amendments but simply reinforced existing provisions by providing guidance and clarity by way of the judges’ interpretations of those provisions. The amendments relating to the trading stock provisions in the Act and the judges’ interpretation of the applicable case law have resulted in a comprehensive understanding of the treatment of trading stock.
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Date Issued: 2012

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