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An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies
CITATION: Thiart, C. & Nel, G. F. 2017. An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies. South African Journal of Expand
A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
Background: An additional reportable arrangement was added to South African tax legislation by way of a public notice in section 2.6 of the Government Gazette no. 39650 of 3 February 2016 (hereafterExpand
The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962
A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas ofExpand
A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act
The introduction of the Consumer Protection Act 68 of 2008 has had significant implications for the South African commercial arena. This Act forms part of government regulation and is aimed atExpand
Tax governance compliance: An exploratory study of the 50 largest Johannesburg Stock Exchange-listed companies
In line with current international sentiment which promotes greater transparency, the King Committee on Corporate Governance in South Africa updated its corporate governance framework through theExpand