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
Factors affecting ethical judgement of South African chartered accountants
- Maree, Kevin W, Radloff, Sarah E
- Authors: Maree, Kevin W , Radloff, Sarah E
- Date: 2007
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6073 , http://hdl.handle.net/10962/d1001647 , ISSN 1022-2529 , http://0-dx.doi.org.wam.seals.ac.za/10.1108/10222529200700001
- Description: The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.
- Full Text:
- Date Issued: 2007
- Authors: Maree, Kevin W , Radloff, Sarah E
- Date: 2007
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6073 , http://hdl.handle.net/10962/d1001647 , ISSN 1022-2529 , http://0-dx.doi.org.wam.seals.ac.za/10.1108/10222529200700001
- Description: The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.
- Full Text:
- Date Issued: 2007
Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques
- Seyfert, W, Rosenberg, David, Stack, Elizabeth M
- Authors: Seyfert, W , Rosenberg, David , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6074 , http://hdl.handle.net/10962/d1003824 , http://dx.doi.org/10.1108/10222529200600012
- Description: New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the International Accounting Standards which are particularly supportive of life cycle costing and project management are likely to increase the focus on strategic management accounting further. This article describes developments in management accounting and the recent convergence of financial reporting in terms of International Accounting Standards with strategic management accounting and project management techniques. Strategic management accounting (particularly life cycle costing) involves applying project management techniques and using the calculus of investment to manage the project as a whole. This contrasts with managing only costs and revenues during the manufacturing phase of a project. The article demonstrates that project management techniques and the calculus of investment provide the information needed to account for the value of a project in terms of IAS 38: Intangible Assets. This will ultimately give rise to both improved decision-making and more relevant financial reporting.
- Full Text:
- Date Issued: 2006
- Authors: Seyfert, W , Rosenberg, David , Stack, Elizabeth M
- Date: 2006
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6074 , http://hdl.handle.net/10962/d1003824 , http://dx.doi.org/10.1108/10222529200600012
- Description: New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the International Accounting Standards which are particularly supportive of life cycle costing and project management are likely to increase the focus on strategic management accounting further. This article describes developments in management accounting and the recent convergence of financial reporting in terms of International Accounting Standards with strategic management accounting and project management techniques. Strategic management accounting (particularly life cycle costing) involves applying project management techniques and using the calculus of investment to manage the project as a whole. This contrasts with managing only costs and revenues during the manufacturing phase of a project. The article demonstrates that project management techniques and the calculus of investment provide the information needed to account for the value of a project in terms of IAS 38: Intangible Assets. This will ultimately give rise to both improved decision-making and more relevant financial reporting.
- Full Text:
- Date Issued: 2006
Ethics beyond the code of conduct - understanding the ethical dilemmas of entrepreneurs
- Robinson, D A, Van der Mescht, Hennie, Lancaster, Jonathan C S
- Authors: Robinson, D A , Van der Mescht, Hennie , Lancaster, Jonathan C S
- Date: 2003
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6072 , http://hdl.handle.net/10962/d1001646 , ISSN 1022-2529
- Description: Entrepreneurs choose a particular way of life with the dual aim of maximising profit and gaining a sense of self-satisfaction. In these endeavours, entrepreneurs typically live with the threat of competition and the risk of business failure, while attempting to do their best within the limitations of their resources. This qualitative study first examines existing theories of ethics and ways of applying business ethics and thereafter investigates entrepreneurs' actual experiences by means of in-depth interviews and the use of phenomenology. It finds that entrepreneurs are not guided by any specific code of conduct, and must decide for themselves what is right. It describes the entrepreneurial business ethic, some of the types of dilemmas that they experience and the methods that they have developed to deal with the dilemmas.
- Full Text:
- Date Issued: 2003
- Authors: Robinson, D A , Van der Mescht, Hennie , Lancaster, Jonathan C S
- Date: 2003
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6072 , http://hdl.handle.net/10962/d1001646 , ISSN 1022-2529
- Description: Entrepreneurs choose a particular way of life with the dual aim of maximising profit and gaining a sense of self-satisfaction. In these endeavours, entrepreneurs typically live with the threat of competition and the risk of business failure, while attempting to do their best within the limitations of their resources. This qualitative study first examines existing theories of ethics and ways of applying business ethics and thereafter investigates entrepreneurs' actual experiences by means of in-depth interviews and the use of phenomenology. It finds that entrepreneurs are not guided by any specific code of conduct, and must decide for themselves what is right. It describes the entrepreneurial business ethic, some of the types of dilemmas that they experience and the methods that they have developed to deal with the dilemmas.
- Full Text:
- Date Issued: 2003
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