A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements
- Authors: Fourie, Leonie
- Date: 2008
- Subjects: Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Double taxation -- South Africa , Business enterprises -- Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:905 , http://hdl.handle.net/10962/d1008203
- Description: South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not dominant) in nature. In such scenario the activities performed by the non-resident in South Africa may utilise the natural resources and the infrastructure of South Africa, but the South African fiscus would be deprived of the right to any tax revenues attributable to the income produced partly by such activities within South Africa. The South African "source rules" refer only to the main or dominant activities giving rise to the income for the purpose of determining the source of such income (and accordingly the right to tax such income). On the other hand, the "permanent establishment rules" as set out under the Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital refer to all the taxpayer's essential business activities for the purpose of determining whether or not such activities create a pennanent establishment. The result of the narrow nature of the South African "source rules" is that, under certain circumstances, the South African fiscus would not necessarily be granted the right to tax all income produced partly within South Africa. The research demonstrated that incorporating the principles underlying the "pennanent establishment rules" into South African legislation would be a reasonable and logical solution to the problem of detennining the source of income. In so doing, the South African "source rules" would determine the source of income, and consequently South Africa's taxing rights, with reference to the essential business activities giving rise to such income. In such case South Africa would be afforded the right to tax the income of a non-resident in the event that it performs any of its essential business activities within South Africa, albeit not the dominant or main activities giving rise to the income.
- Full Text:
- Date Issued: 2008
- Authors: Fourie, Leonie
- Date: 2008
- Subjects: Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Double taxation -- South Africa , Business enterprises -- Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:905 , http://hdl.handle.net/10962/d1008203
- Description: South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not dominant) in nature. In such scenario the activities performed by the non-resident in South Africa may utilise the natural resources and the infrastructure of South Africa, but the South African fiscus would be deprived of the right to any tax revenues attributable to the income produced partly by such activities within South Africa. The South African "source rules" refer only to the main or dominant activities giving rise to the income for the purpose of determining the source of such income (and accordingly the right to tax such income). On the other hand, the "permanent establishment rules" as set out under the Organisation for Economic Cooperation and Development Model Tax Convention on Income and on Capital refer to all the taxpayer's essential business activities for the purpose of determining whether or not such activities create a pennanent establishment. The result of the narrow nature of the South African "source rules" is that, under certain circumstances, the South African fiscus would not necessarily be granted the right to tax all income produced partly within South Africa. The research demonstrated that incorporating the principles underlying the "pennanent establishment rules" into South African legislation would be a reasonable and logical solution to the problem of detennining the source of income. In so doing, the South African "source rules" would determine the source of income, and consequently South Africa's taxing rights, with reference to the essential business activities giving rise to such income. In such case South Africa would be afforded the right to tax the income of a non-resident in the event that it performs any of its essential business activities within South Africa, albeit not the dominant or main activities giving rise to the income.
- Full Text:
- Date Issued: 2008
Corporeal identification in selected works by Berni Searle
- Authors: Taggart, Emma
- Date: 2008
- Subjects: Searle, Berni Lacan, Jacques, 1901-1981 -- Criticism and interpretation Merleau-Ponty, Maurice, 1908-1961 -- Criticism and interpretation Women artists -- South Africa Body art -- South Africa Self-portraits
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:2434 , http://hdl.handle.net/10962/d1004576
- Description: Through a detailed analysis of a selection of works produced between 1999 and 2003 by the South African artist Berni Searle, this thesis explores the need to theorise a corporeal viewer in the process of interpreting art works. Such an approach is particularly necessary when dealing with an artist such as Searle because her work, which deals predominantly with the theme of identity, appeals not only to conceptual but also to experiential and corporeal understandings of identity. Searle incorporates the viewer into an experience of her own identity through a physical identification that the viewer feels in relation to her work. For viewers this means that they are made aware of how their own identity in the moment of interpretation is contingent on visual, mental and physical components. In order to develop this argument the work of psychoanalyst Jacques Lacan and the phenomenologist Maurice Merleau-Ponty is drawn on. These two theorists are very useful for an argument of this nature because both interpret identity as a construction involving an enfolding between the mind and, via the act of vision, the body of the subject. Through an inclusion of the corporeal element in interpretation, this thesis also offers a critique of interpretive theories that would reduce analysis to an interaction between eye and mind by analyzing how the viewer's body participates in the act of looking.
- Full Text:
- Date Issued: 2008
- Authors: Taggart, Emma
- Date: 2008
- Subjects: Searle, Berni Lacan, Jacques, 1901-1981 -- Criticism and interpretation Merleau-Ponty, Maurice, 1908-1961 -- Criticism and interpretation Women artists -- South Africa Body art -- South Africa Self-portraits
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:2434 , http://hdl.handle.net/10962/d1004576
- Description: Through a detailed analysis of a selection of works produced between 1999 and 2003 by the South African artist Berni Searle, this thesis explores the need to theorise a corporeal viewer in the process of interpreting art works. Such an approach is particularly necessary when dealing with an artist such as Searle because her work, which deals predominantly with the theme of identity, appeals not only to conceptual but also to experiential and corporeal understandings of identity. Searle incorporates the viewer into an experience of her own identity through a physical identification that the viewer feels in relation to her work. For viewers this means that they are made aware of how their own identity in the moment of interpretation is contingent on visual, mental and physical components. In order to develop this argument the work of psychoanalyst Jacques Lacan and the phenomenologist Maurice Merleau-Ponty is drawn on. These two theorists are very useful for an argument of this nature because both interpret identity as a construction involving an enfolding between the mind and, via the act of vision, the body of the subject. Through an inclusion of the corporeal element in interpretation, this thesis also offers a critique of interpretive theories that would reduce analysis to an interaction between eye and mind by analyzing how the viewer's body participates in the act of looking.
- Full Text:
- Date Issued: 2008
Cross-cultural normative indicators on the Wechsler Memory Scale (WMS) associate learning and visual reproduction subtests
- Authors: Fike, Lauren
- Date: 2008
- Subjects: Wechsler Memory Scale -- Cross-cultural studies Memory -- Testing Memory -- Cross-cultural studies Memory Assessment Scales Short-term memory -- Testing Long-term memory -- Testing
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2975 , http://hdl.handle.net/10962/d1002484
- Description: A comprehensive battery of commonly used neuropsychological tests, including the WMS Associate Learning and Visual Reproduction subtests, forming the focus of this study, were administered to a southern African sample (n = 33, age range 18-40). This sample composed of black South African, IsiXhosa speakers with an educational level of Grade 11 and 12, derived through DET and former DET schooling. The gender demographics were as follows; females n = 21 and males n = 12. This sample was purposefully selected based on current cross-cultural research which suggests that individuals matching these above-mentioned demographics are significantly disadvantaged when compared to available neuropsychological norms. This is due to the fact that current norms have been created in contexts with socio-cultural influences; including culture, language and quantity and quality of education distinctly dissimilar to individuals like that composed in the sample. Hence the purpose of this study was fourfold namely; 1) Describe and consider socio-cultural factors and the influence on test performance 2) Provide descriptive and preliminary normative data on this neuropsychologically underrepresented population 3) Compare test performance between age and gender through stratification of the sample and finally to 4) Evaluate the current norms of the two WMS subtests and assess their validity for black South Africans with DET and former DET schooling with comparisons to the results found in the study. Information derived from the statistical analyses indicated that a higher performance in favour of the younger group over the older age range was consistently found for both WMS subtests. With regards to gender, some higher means were evident for the male population in the sample than was produced by the female group. Lastly, due to the fact that most scores derived from the sample were considerably lower when compared to the available norms, it is felt that socio-cultural factors prevalent to this population are a significant cause of lower test performance and thus warrant the development of appropriate normative indicators.
- Full Text:
- Date Issued: 2008
- Authors: Fike, Lauren
- Date: 2008
- Subjects: Wechsler Memory Scale -- Cross-cultural studies Memory -- Testing Memory -- Cross-cultural studies Memory Assessment Scales Short-term memory -- Testing Long-term memory -- Testing
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2975 , http://hdl.handle.net/10962/d1002484
- Description: A comprehensive battery of commonly used neuropsychological tests, including the WMS Associate Learning and Visual Reproduction subtests, forming the focus of this study, were administered to a southern African sample (n = 33, age range 18-40). This sample composed of black South African, IsiXhosa speakers with an educational level of Grade 11 and 12, derived through DET and former DET schooling. The gender demographics were as follows; females n = 21 and males n = 12. This sample was purposefully selected based on current cross-cultural research which suggests that individuals matching these above-mentioned demographics are significantly disadvantaged when compared to available neuropsychological norms. This is due to the fact that current norms have been created in contexts with socio-cultural influences; including culture, language and quantity and quality of education distinctly dissimilar to individuals like that composed in the sample. Hence the purpose of this study was fourfold namely; 1) Describe and consider socio-cultural factors and the influence on test performance 2) Provide descriptive and preliminary normative data on this neuropsychologically underrepresented population 3) Compare test performance between age and gender through stratification of the sample and finally to 4) Evaluate the current norms of the two WMS subtests and assess their validity for black South Africans with DET and former DET schooling with comparisons to the results found in the study. Information derived from the statistical analyses indicated that a higher performance in favour of the younger group over the older age range was consistently found for both WMS subtests. With regards to gender, some higher means were evident for the male population in the sample than was produced by the female group. Lastly, due to the fact that most scores derived from the sample were considerably lower when compared to the available norms, it is felt that socio-cultural factors prevalent to this population are a significant cause of lower test performance and thus warrant the development of appropriate normative indicators.
- Full Text:
- Date Issued: 2008
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