Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective
Dissertation (MCom)--University of Pretoria, 2013.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2014
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613582795997184 |
|---|---|
| access_status_str | Open Access |
| author2 | Van Oordt, Marius Louis |
| author_browse | Van Oordt, Marius Louis |
| author_facet | Van Oordt, Marius Louis |
| collection | Thesis |
| dc_rights_str_mv | © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2013. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/41322 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:26.847Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/41322 A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective Van Oordt, Marius Louis dlazenby@deloitte.coza Lazenby, Daniel Jakobus Conceptual tax-compliance framework Corporate tax Double tax agreement Personal tax Short-term assignment Value added tax (VAT) Withholding tax UCTD Dissertation (MCom)--University of Pretoria, 2013. Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) whose main objective is to advance the development and economic growth of the member countries through regional integration. It is difficult for persons with limited or no international tax background to identify potential taxes when going on short term assignments to other SADC countries as very little has been published with regard to the procedure to follow. The procedure to follow and the main tax concepts (corporate tax, personal tax, VAT and withholding tax) have not been published in a user friendly, holistic format to enable such persons to identify potential tax implications. In this research a conceptual tax-compliance framework was created and tested to enable persons to follow the procedure to identify potential taxes that could be triggered when going on short term assignments. It also enables them to have an understanding of the concepts of the main tax principles applicable in SADC countries that have double tax agreements in place with South Africa. lmchunu2014 Taxation unrestricted 2014-08-15T07:06:51Z 2014-08-15T07:06:51Z 2014-04-01 2013 Mini Dissertation Lazenby, DJ 2014, A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/41322> F14/4/447/lm http://hdl.handle.net/2263/41322 en © 2014 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Conceptual tax-compliance framework Corporate tax Double tax agreement Personal tax Short-term assignment Value added tax (VAT) Withholding tax UCTD A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title | A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title_full | A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title_fullStr | A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title_full_unstemmed | A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title_short | A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective |
| title_sort | tax compliance framework for short term assignments in the southern african development community a south african perspective |
| topic | Conceptual tax-compliance framework Corporate tax Double tax agreement Personal tax Short-term assignment Value added tax (VAT) Withholding tax UCTD |
| url | http://hdl.handle.net/2263/41322 |