An examination of the treatment of fees received by directors for South African tax purposes

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dc.contributor.authorLetlabe, Obed
dc.date.accessioned2024-06-24T10:48:06Z
dc.date.available2024-06-24T10:48:06Z
dc.date.issued2023
dc.descriptionA research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) to the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2023
dc.description.abstractThe study is about the way non-executive directors are treated for tax purpose by SARS and its reasoning regarding the VAT and PAYE liability of resident and non-resident non-executive directors. This research then evaluates both statutory and common law to determine whether non-executive directors can be treated as independent contractors. The report further evaluates whether the SARS reasoning is consistent with international conventions and treaties. The research suggests that it was never the legislature’s intention to treat services rendered by office holders as ‘enterprise’ liable for VAT
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.citationLetlabe, Obed. (2023). An examination of the treatment of fees received by directors for South African tax purposes [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace. https://hdl.handle.net/10539/38734
dc.identifier.urihttps://hdl.handle.net/10539/38734
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.
dc.rights.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Accountancy
dc.subjectNon-executive directo
dc.subjectNon-resident non-executive director
dc.subjectIndependent non-executive director
dc.subjectStatutory law
dc.subjectIndependent contractor
dc.subjectEmployee
dc.subjectRemuneration
dc.subjectEnterprise
dc.subjectMultiple or dominant impression test
dc.subjectPAYE
dc.subjectConstitution
dc.subjectUCTD
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleAn examination of the treatment of fees received by directors for South African tax purposes
dc.typeDissertation
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