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Marina Bornman,Charl Horn,Lizanne Barnard
AbstractOrientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI...
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Elena Arroyo-Borrell, Gemma Renart-Vicens, Marc Saez and Marc Carreras
Although patient mobility has increased over the world, in Europe there is a lack of empirical studies. The aim of the study was to compare foreign non-resident patients versus domestic patients for the particular Catalan case, focusing on patient charac...
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Urmas Kaarlep,Hamed Alavi
Pág. 13 - 25
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Ileana Tache, Florin Teodor Boldeanu
Pág. 123 - 139
The South Eastern European region (SEE) has seen major beneficial transformation in the recent years. Romania and Bulgaria in 2007 and Croatia in 2013 became members of the European Union and registered significant economic growth rates. This paper inves...
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Anculien H. Schoeman,Theuns L. Steyn,Karl Homeier
AbstractThe purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. 89 of 1991 and that of oth...
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Linda van Schalkwyk,Rudie Nel
AbstractThe concept ?independent contractor? is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ?employee? or an ?independe...
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Silvia Merler,Jean Pisani-Ferry
Pág. 23
The single currency was expected to make national balance of payments irrelevant for euro-area members. From 2010 onwards, however, governments, but also banks and non-financial companies in several euro-area countries have had difficulty getting access ...
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