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The UNCITRAL model law on international commercial arbitration as basis for international and domestic arbitration in South Africa
(North-West University, 2010)
Commercial arbitration is growing in importance in the modern world. People often use arbitration to ensure adjudication by an expert in the field and although arbitration may not always be quicker, its importance continues ...
Tax incentives for South African wine producers investing in environmental conservation
(2015)
There is an increasing focus on environmental conservation worldwide, evidenced by such
events as the signing of the Kyoto Protocol by developing countries, and by consumers
becoming more environmentally conscious. The ...
South Africa's audit exemption threshold: an international comparison
(North-West University (South Africa), 2020)
Audit plays an important role in society as it keeps management honest and shareholders informed. There are many benefits to the performance of an audit. Previous research has shown that the performance of an audit in a ...
Incentives for small business corporations: Company qualifying criteria in South Africa and Australia
(North-West University, 2018)
South Africa is a country facing numerous economic and other challenges, such as high rates of unemployment and rampant inequality. One solution to these challenges is to ensure that South Africa has a growing and vibrant ...
The levying of estate duty and capital gains tax as double tax in South Africa
(North-West University (South Africa), Potchefstroom Campus, 2017)
It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...
The rights and obligations of the South African Revenue Service in a business rescue process
(North-West University (South Africa) , Potchefstroom Campus, 2015)
Business rescue is a new and very relevant concept in South Africa and therefore
there are still a few things which may need clarity and understanding. In this study,
the uncertainty of the South African Revenue Service’s ...
Insurable interest as a requirement for insurance contracts : a comparative analysis
(North-West University (South Africa) , Potchefstroom Campus, 2015)
This mini-dissertation has as its focus the application of the doctrine of an
insurable interest in South Africa. The research question to be answered was to
what extent, if any, an insurable interest should be considered ...