3. Electronic Theses and Dissertations (ETDs) - All submissions

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Subject: search.filters.subject.Tax evasion

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    The tax treatment of image rights of professional sports persons in South Africa
    (2017) Mehta, Pranith Kashavprasad
    The tax treatment of image rights has been thrust into the spotlight by the recent tax controversies involving high profile professional footballers in Spain (Badcock: 2017). The discussion has gathered pace in South Africa due to the release of the latest version of the South African Revenue Service Draft Guide on the Taxation of Professional Sports Clubs and Players (2016). This research report examines and compares South Africa's approach to the tax treatment of image rights in terms of South African legislation and case law with selected other countries, being the United Kingdom and the United States of America. A critical analysis shows that South Africa's lack of specific legislation relating to image rights may be the reason for the approach taken by the South African Revenue Service. The report further examines whether South Africa has failed to implement international best practices and concludes with recommendations for an alternative approach going forward.
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    The taxation liability of South African citizens seconded to the United Kingdom and the United States of America
    (2015) Chiman, Joshni
    The globalisation phenomenon has enabled South African companies to place their employees in employment positions with international affiliates, based on skills demand and supply, improving business relations and the individual’s requests for personal growth. Such placements may be on secondment or a permanent basis. The placement of South African individuals in employment in the United Kingdom and the United States of America has raised a question as to which country holds the right to tax the employment income of the said individuals, which can be answered through the Double Taxation Agreements between South Africa and the United Kingdom and the United States of America. This report seeks to understand the taxation legislation of all three of the abovementioned countries and the effect of the Double Taxation Agreement (DTA) between them on the taxability of the individual’s employment income. It also compares the individual's tax position as a result of the DTAs for varied secondment time periods in each country.
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    South African trusts: eroding the tax base
    (2016-01-29) Jeaven, Pravir
    Abstract The South African Revenue Service (‘SARS’) and National Treasury has in the recent past identified various areas of tax in which taxpayers have been avoiding tax by arranging their affairs in a certain way. An area which SARS and National Treasury sees as being a danger to the South African tax base is the utilisation of trusts by individuals. This was made evident in the 2013 National Budget Speech by way of a passing high-level comment on how SARS proposes to mitigate the risk that trusts pose to the South African tax base. This research evaluates whether trusts do in fact pose a valid risk to erode the tax base and whether they are as ‘deadly’ as they are made out to be. A discussion of the taxation of local trusts is included in this paper and it continues by analysing the various antiavoidance provisions contained in the Income Tax Act. In addition, this paper discusses the proposed amendments to be made to the current tax regime as well as the revised tax return format for trusts and the supposed purpose thereof. The paper concludes on the validity of the concern raised by both SARS and National Treasury in respect of trusts being used as vehicles to erode the South African tax base.
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    A comparison of the application of the provisions in s 80A-80L with those of s 103(1) of the Income Tax Act 58 of 1962
    (2014-03-10) Ho, Suk-ching;
    Tax avoidance is a key international tax issue. Combating tax avoidance has been placed high on the agenda by the South African Revenue Service (SARS) and other tax authorities in the world. This research report will examine how the judgments of certain South African cases would have been different if the anti-avoidance provisions in sections 80A to 80L were applied instead of those in section 103(1).
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