Channels :: FRELIP Discovery

Author: Davis, Dennis

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Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?

Similar Items: Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?

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Quantifying tax revenue in the retail sector : a story of customer loyalty programmes in South Africa
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Quantifying tax revenue on customer loyalty rewards : the case of Dis-Chem in South Africa
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Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime
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Taxing customer loyalty programmes : an international perspective
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An analysis of the VAT consequences of customer loyalty programmes
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Conspiracy to Raid the Revenue Authority with Special Emphasis on Tax Avoidance Under the South African Legal Regime
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Capital or revenue : a critical analysis of the treatment of realisation companies and the judgment of Lewis JA
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A treatment for the fiscal deficit : taxation of customer loyalty programmes in the retail pharmaceutical industry
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An analysis of the VAT consequences of customer loyalty programmes for suppliers
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Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?
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Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime
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A warning by press release that the retrospective application of legislation to completed transactions will be applied: A case analysis of the Pienaar Brothers (Pty) Ltd v Commissioner of the South African Revenue Services and Another (2017)
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Semi-autonomous revenue authorities for successful implementation of tax administration reform
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Value-added tax : a story of customer loyalty programmes
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Reimagining loyalty rewards programmes via blockchain: usage, loyalty, and firm performance
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Should SA Pursue The Two-Pillar Solution In Terms Of Missing Digital Revenues In Lieu Of The Digital Services Tax?
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Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review
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The VAT implications of loyalty programmes in South Africa
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Tax revenue mobilisation : improving personal income tax compliance in South Africa
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Purpose and effect: 'the role of a taxpayer's intention in tax legislation
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Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?
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Disclosure and the cost of capital
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Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime