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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?
Published 2016“…However, capital gains tax consequences can be dealt with as the reward received as part of the customer loyalty programme is of a capital nature. If for some reason, SARS proves that a customer embarked in a customer loyalty programme as part of a scheme to make profits and therefore he should be taxed on the reward, the onus SARS having to collect monies from taxpayers would far exceed the monies received. …”
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An investigation into the adaptive re-use of commercial buildings in satisfying the demand for residential in the central business district of Cape Town, South Africa, an emerging...
Published 2019“…The ability to sustainably reuse existing commercial structures thus becomes a pertinent topic in providing an efficient solution to satisfy the housing demand. Some 9000m2 of office space is currently earmarked for residential conversion in Cape Town as demand for central residential property grows and a low interest rate economic environment creates good financial conditions for developers. …”
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Factors affecting adoption of mobile money by farming households in Lomahasha Inkundla of the Lubombo Region, Eswatini
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Towards an access economy model for industrial process control
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Modular control analysis and its application to glucose metabolism in plasmodium falciparum-infected erythrocytes
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Modelling the potential role of control strategies on Ebola virus disease dynamics
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SKU assignment in a multiple picking line order picking system.
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Degradation and recovery of polydimethylsiloxane (PDMS) based composites used as high voltage insulators
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A model to achieve communicative equivalence in translation dictionaries
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Biogenic acid corrosion of sewer concretes with different binders: in-situ and model studies, with advancement of the life factor prediction method
Published 2023“…However, these techniques are expensive and variably effective, and some may lead to a loss of structural integrity and performance during the long service life of more than 50 years, due to a lack of long-term performance testing before they are introduced into the market. …”
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Bond behaviour of deformed steel reinforcement in lightweight foamed concrete
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A comparison of the early social experiences of three month old infants in Khayelitsha and the greater Stellenbosch area
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A Temperature stabilised CMOS VCO based on amplitude control
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