A critical analysis of the interpretation of a permanent establishment created where a subsidiary acts as a dependent agent for its parent company
- 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
An assessment of the effectiveness of waste management in the Nelson Mandela municipality
- Authors: Nyati, Tembakazi
- Date: 2023-04
- Subjects: waste management , Refuse disposal industry
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/62310 , vital:72379
- Description: Waste management is an essential service that municipalities provide to residents. The preservation of public health and the continued safety and well-being of both people and the environment, are both supported by good waste management methods. It has become necessary to evaluate present waste management strategies to ensure that they are still effective, due to the rise in solid waste brought on by the growth and development of communities. The primary objective of this study is to assess the effectiveness of waste management in the Nelson Mandela Bay Municipality. The study was conducted using a qualitative phenomenological approach. A total of 10 participants were chosen for the study and in-depth interviews were used as data collection tool to accomplish the objectives of the study. The qualitative data analysis tool Atlas TI was employed for data analysis to present emerging themes from the collected data. The findings of the study established that a lack of adequate resources presented a challenge to the municipality to provide effective waste management. The role of education and awareness was revealed to play a major role in ensuring that the public is well-informed about waste management. The study recommended that current waste management strategies be reviewed, and new policies be implemented. Finally, constant communication between residents and the municipality is needed to combat issues in neighbourhoods. The recommendations proposed in this study could be used as a possible guide to assist policy makers when reviewing and developing waste strategies. The evaluation of policies is key to addressing challenges regarding waste management. , Thesis (Ma) -- Faculty of Faculty of Business and Economic Sciences, 2023
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- Date Issued: 2023-04