Acceso al sitio web del Consejo de Políticas de Infraestructura

   
Redirigiendo al acceso original de articulo en 19 segundos...
ARTÍCULO
TITULO

A critical analysis of the current SARS model for the disclosure of reportable arrangements and a proposed alternative

Lee-Ann Steenkamp    
Peter Cramer    

Resumen

AbstractThe reportable arrangements (RA) provisions are contained in sections 80M to 80T of the Income Tax Act. SARS issued a revised Draft Guide on 31 March 2010, which contains a model for the application of these provisions. However, due to numerous discrepancies and ambiguities contained in the Act and the guide, the interpretation of these provisions could be subjective and difficult to apply in practice. Failure to disclose a RA may result in a R1 million penalty. It is the purpose of this paper to develop an alternative, workable model to serve as a usable guide for taxpayers. This paper comprises a literature review and a study of empirical evidence obtained through a survey conducted among tax partners at a sample of 40 leading audit and legal firms. The majority of respondents considered the alternative model to be more accurate, user-friendly and helpful than SARS? model.

PÁGINAS
MATERIAS
ECONOMÍA

 Artículos similares

       
 
Paskalis Seran, Usil Sis Sucahyo, Apriani Dorkas Rambu Atahau and Supramono Supramono    
Employer pension funds (EPFs) manage funds contributed by their members and sponsors with the ultimate goal of providing adequate pension benefits for beneficiaries upon retirement. The critical issue for EPFs is, therefore, their efficiency. This study ... ver más

 
Azlan Shah Abdul Latif, Noor Azman Ali, Zahira Ishan, Nor Siah Jaharuddin, Rohail Hassan and Adibah Abdul Latif    
Much research has been carried out to discover partnership critical success factors that influence public-private partnership success. Since most public-private partnership projects are long-term in nature and include contractual arrangements, there is s... ver más

 
Andrew C. W. Leung, William A. Gough and Tanzina Mohsin    
The impact of climate change on soil temperatures at Kuujjuaq, Quebec in northern Canada is assessed. First, long-term historical soil temperature records (1967?1995) are statistically analyzed to provide a climatological baseline for soils at 5 to 150 c... ver más
Revista: Forecasting

 
Cristina Gabriela Cosmulese    
The current crisis demonstrates the critical role that energy plays in our lives. The vulnerability of some of us in relation to an essential daily service illustrates that public policies need to be strengthened to deliver a resilient and fair market in... ver más

 
Manfredo Guilizzoni and Paloma Maldonado Eizaguirre    
One of the most critical issues for wind energy exploitation is the high variability of the resource, resulting in very difficult forecasting of the power that wind farms can grant. A vast literature has therefore been devoted to wind speed and wind powe... ver más
Revista: Forecasting