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Dissertations / Theses on the topic 'Tax relations'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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1

Hearson, Martin. "Bargaining away the tax base : the north-south politics of tax treaty diffusion." Thesis, London School of Economics and Political Science (University of London), 2016. http://etheses.lse.ac.uk/3529/.

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Developing countries have signed over a thousand tax treaties, at a cost of millions of pounds a year, based on a myth. The predominant legal rationale for so-called ‘double taxation’ treaties is outdated, while the evidence that they attract investment into developing countries is inconclusive. Although the financial gains from tax treaties are split between the treasuries of capital exporting countries and their multinational companies, most of the costs are incurred by the fiscs of capital importing countries. Rational actor models alone cannot explain the diffusion of tax treaties to the g
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2

Hall, Jeffery. "Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations." Thesis, University of Oregon, 2019. http://hdl.handle.net/1794/24566.

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This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are American citizens and corporations. This study specifically analyzes the cultural and economic impact of FATCA on Caribbean nations.
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3

Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.

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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations pré
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4

Steidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /." Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.

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5

Dainoff, Charles A. "OUTLAW HEAVEN: WHY STATES BECOME TAX HAVENS." UKnowledge, 2018. https://uknowledge.uky.edu/polysci_etds/24.

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It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states – more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state – do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write or implement laws that create a virtual resource: banking secrecy. These jurisdictions are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making
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6

Jeong, Moon-Gi. "Local land use choices : an empirical investigation of development impact fees in Florida /." [Tallahassee, Fla.] : Florida State University, 2004. http://etd.lib.fsu.edu/theses/available/etd-07162004-110122.

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Thesis (Ph. D.)--Florida State University, 2004.<br>UMI no. 3156225 - authorized facsimile from the master copy of the original, available from ProQuest/UMI Dissertation Services, Ann Arbor, MI. Includes bibliographical references. Available on the internet.
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7

Slumkoski, Corey James Arthur. "Prelude to equalization, New Brunswick and the Tax Rental Agreements, 1941-1957." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0015/MQ54647.pdf.

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8

Vlcek, William B. "Small states and the challenge of sovereignty : Commonwealth Caribbean offshore financial centers and tax competition." Thesis, London School of Economics and Political Science (University of London), 2006. http://etheses.lse.ac.uk/869/.

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The dynamics of inter-state relations and state sovereignty have been disturbed by late-20th century globalisation. Yet the literature on the international system, globalisation and international political economy gives scant attention to the most vulnerable sovereign entities, the small and micro states. One significant exception has been the Commonwealth, with its many small state members. Another is the area of financial crime, and the role of the offshore financial centre (OFC) within global finance. This thesis analyses the efforts of several small Commonwealth states from the Caribbean t
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9

Fedeli, Silvia. "Essays on public choice : the cases of tax evasion and compliance relations between politicians and public managers." Thesis, University of York, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.286057.

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10

Van, der Merwe de Vos Wouter. "Taxation of non-residents in South Africa with specific reference to withholding taxes." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21296.

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This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source to a non-resident in respect of interest, royalties and foreign entertainers and sportspersons. The first research objective discusses the alignment of the meaning of words and phrases in both the domestic law of South Africa and Double Tax Agreements (DTA.) The second issue outlines whether the DTA supports the domestic law through the waiving of tax claims in favour of the country of source. In last instance the attribution of income
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11

Kutil, Devin A. "An Exploratory Analysis of Botswana Alcohol Consumption and Policy Focusing on The Botswana Alcohol Tax Levy." Thesis, Northern Arizona University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=1552015.

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<p> Should the power to address the socio-cultural and political issue of alcohol consumption and regulation lay in that of the legislators or, the legislated? I propose that when alcohol legislation and regulation - The Botswana Alcohol Tax Levy are formed without invested cooperation from the general population, often the policy is non-sustainable and subject to change. The sustainability of the policy is primarily measured on its efficiency and effectiveness at addressing alcohol consumption and abuse. The failure to both reduce alcohol consumption and fund alcohol preventative care brings
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12

Ювченко, Н. В. "Правовідносини з адміністрування податкових платежів: сучасний стан та напрямки вдосконалення". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70826.

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В роботі визначенопоняття податкового адміністрування та правовідносин з адміністрування податкових платежів та охарактеризувано механізм податкового адміністрування. Визначено та охарактеризувано об’єкт правовідносин з адміністрування податкових платежів, правовий статус суб’єктів правовідносин з адміністрування податкових платежів, а також зміст правовідносин з адміністрування податкових платежів. На основі узагальнення іноземного досвіду податкового адміністрування визначено можливості його запозичення в умовах України та запропоновано напрямки вдосконалення податкового законодавства у сф
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13

Rasovaitė, Viktorija. "Verslo įmonės mokesčių naštos minimizavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140616_110436-82511.

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Tyrimo objektas – verslo įmonės mokesčių našta. Tyrimo tikslas – sukurti mokesčių naštos minimizavimo metodiką ir pateikti pasiūlymus mokesčių naštai mažinti. Tyrimo uždaviniai: 1. Atlikti N įmonės mokestinę analizę ir nustatyti mokesčių naštos lygį įmonėje. 2. Nustatyti verslo įmonės mokesčius ir mokesčių naštą įtakojančius veiksnius bei tarp jų esančio ryšio stiprumą. 3. Sukurti verslo įmonės mokesčių naštos minimizavimo metodiką. 4. Pagal sudarytus scenarijus ir analizuotus minimizavimo variantus įvertinti N įmonės mokesčių naštos kitimą taikant mokesčių naštos minimizavimo metodiką. Tyrimo
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14

Giroux, André François. "The settlement of international environmental trade dispute in GATT : a case study of the European Union - United States gas guzzler tax Dispute." Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26446.

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This thesis addresses the issue of international trade and environmental protection, more particularly within the framework of the GATT dispute settlement system. In May 1993, the European Union took issue with the U.S. taxes on automobiles aimed primarily at environmental concerns. The European Union claims that the gas guzzler tax, the luxury tax and the corporate average fuel economy (CAFE) payment are discriminatory and therefore contrary to the principles of GATT Article III.<br>The study of this dispute and the prospective analysis of its outcome show that both the gas guzzler tax and th
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15

Sambou, Siankoloute. "Les relations fiscalo-comptable : vers un passage de l'ère juridique à l'ère économique ?" Thesis, Nice, 2013. http://www.theses.fr/2013NICE0007/document.

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Les divergences entre comptabilité et fiscalité ont largement contribué à obscurcir la véritable nature de leur relation. Pourtant l’article 38 quater de l’annexe III au Code Général des Impôts institue une relation complémentaire entre les deux disciplines. En réalité, cette relation complémentaire n’est qu’apparente car dans la plupart des cas de divergences, la fiscalité semble instaurer une domination arbitraire sur la comptabilité. Cette situation, que l’on peut qualifier de compromis s’est inversée au profit de la comptabilité depuis l’avènement des normes comptables internationales dont
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16

Delechat, Aude Simonne Emilie. "Une concurrence fiscale loyale (un compte de fée?) /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83950.

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Tax competition between tax sovereignties is a fact. We focus here on the international tax competition. Taxation is one of the tools of governance that States use to direct their policies. Tax authorities try to diminish the burden of their taxpayers to improve the national economic and social welfare. To aim this objective, Governments intensify the competitiveness of the domestic trade and/or attract foreign investments. Because every States share the same goal, Governments compete with each other on the tax field. This tax competition is qualified as beneficial on the one hand, and
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17

Zimmermann, Gustavo 1950. "40 anos de finanças municipais no Brasil." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286365.

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Orientador: Carlos Américo Pacheco<br>Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia<br>Made available in DSpace on 2018-08-17T04:44:46Z (GMT). No. of bitstreams: 1 Zimmermann_Gustavo_D.pdf: 1939316 bytes, checksum: 950886ef302cb42ad6c2a8915bdd7eae (MD5) Previous issue date: 2009<br>Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por ou
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18

Vedrine, Claire. "Fiscalité et environnement." Thesis, Université d'Ottawa / University of Ottawa, 2011. http://hdl.handle.net/10393/20205.

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La fiscalité environnementale repose sur un double fondement : économique (le double dividende) et juridique (le principe pollueur payeur). Elle doit s’inscrire dans une réforme fiscale verte alliant flexibilité de l’instrument fiscal et pérennité des objectifs environnementaux. Dès lors, la responsabilité environnementale et sociale apparaît comme un nouveau paradigme. Cependant, face à l’internationalisation des problèmes environnementaux et de la concurrence fiscale, l’échelon régional est particulièrement approprié. Au sein même de l’Union européenne, différents scénarios sont possibles. L
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19

Michaelis, Jan. "Die territoriale Zuordnung von Beteiligungsaufwand im europäischen Unternehmenssteuerrecht : zugleich zur Verfassungsmässigkeit des [Paragraphen] 8b Abs. 5 KStG in der Fassung des ProtErklG /." Frankfurt am Main ; New York : P. Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014913032&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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20

Kallergis, Andréas. "La compétence fiscale." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D073.

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Pour identifier des limites internationales de la liberté de l’État en matière fiscale, il convient d’étudier non seulement sa compétence fiscale — envers qui il peut exercer le pouvoir fiscal — mais aussi son pouvoir fiscal — ce qu’il peut faire dans l’exercice de ce pouvoir. Ces éléments sont éclaircis à travers l’analyse de la pratique étatique et de la jurisprudence internationale. La compétence fiscale de l’État ne repose pas sur une habilitation par l’ordre juridique international, mais doit être appréhendée sous le prisme des deux faces de l’État : personne publique et sujet de droit in
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21

Buppawan, Papot. "Les aspects internationaux de la TVA en Thaïlande." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0476.

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Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de
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22

Jean-Bouamar, Nina. "Le fédéralisme financier aux Etats-Unis : l'exemple de la Floride." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D034.

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Cette recherche s’inscrit dans un champ particulier, à savoir, le fédéralisme financier aux États-Unis. On a pris pour objet un État précis, l’État de la Floride. C’est par conséquent, une démarche descriptive du système financier floridien centrée la délicate question de l’autonomie financière des échelons locaux, du plus large (l’État fédéré) au plus petit (les différents gouvernements locaux) qui constitue l’axe de ce travail.Une première partie s’attache à la description des relations entretenues entre la Floride, État fédéré à vocation territoriale et le gouvernement fédéral, à vocation n
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Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

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La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un ré
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Esterhuizen, Christelle Elleraey, and Schalkwyk C. J. Van. "Income tax nature of reimbursements relating to leasehold improvements." Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/15062.

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Thesis (MComm)--University of Stellenbosch, 2011.<br>ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs. A lessee will be entitled to claim an allowance in terms of section 11(g), where expenditure has actually been incurred in pursuance of an obligation in terms of a lease agreement, and the property is used for the production of income. Obstacles arise where the lessee either receives a payment or benefit, in cash or otherwise from the lessor, either as consideration for the lessee to effect the improvem
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Jehle, Eugen. "The role of fiscal and investment promotion measures in the development of the People's Republic of China : an investigation into the appropriate tax structure to promote investment in the People's Republic of China, with special reference to bilateral relations with Federal Republic of Germany." Thesis, University of Bradford, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292630.

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Marcelino, Junior Jorge Carlos. "Los centros offshore. La utilización del sistema tributario como vehículo a la atracción del capital internacional." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/377461.

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La elaboración de la presente tesis doctoral ha sido posible gracias al trabajo de investigación científica y de campo que su autor ha realizado en la Universidad de Barcelona y en la Université Paris II, así como en las estancias llevadas a cabo en otras instituciones internacionales de ocho países distintos (Suiza, Holanda, Bélgica, Uruguay, España, EE.UU y Brasil). La investigación recibió además el apoyo de diversas instancias económicas, entre las cuales se hallaban algunas situadas en países considerados como centros “offshore”. En consecuencia, se han podido consultar más de 600 fu
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Телиженко, И. А. "Рентные отношения и платежи в социально-экономическом развитии территории". Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/8009.

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Мировая экономическая практика свидетельствует, что государство должно выполнять функции регулирования рентных отношений и использования принадлежащих обществу рентных доходов, обеспечивая баланс интересов граждан, территорий и пользователей недр. Современная теория горной ренты находится в стадии становления. Основы теории ренты были заложены на базе отношений землевладения и землепользования. Неразрывная связь земной поверхности и недр обусловливает необходимость рассматривать земельную и горную ренту, а также собственность на землю и недра как среду жизнеобеспечения гражданского общества.
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Erickson, Matthew James, and Matthew James Erickson. "The Relation Between Firm Dividend Policy and the Predictability of Cash Effective Tax Rates." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624547.

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I examine the relation between a firm's dividend policy and its strategic tax decisions. I posit that the capital market pressure associated with paying a dividend leads dividend-paying firms to seek predictable cash flows. I specifically focus on the volatility of a firm's cash effective tax rate (ETR) due to the observability, large size, variability, and periodicity of cash tax payments. Consistent with dividend payments altering a firm's strategic tax preferences, I find that firms that pay a higher dividend exhibit more predictable cash ETRs. Further, I find that the predictability of a d
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Himlová, Markéta. "Mzdové účetnictví+." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76265.

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The graduation thesis focuses on wage problems and related areas. The main aim is to define basic principles of payroll accounting and to give a compact view of wage related problems. Individual chapters focus on problems of labour-law relations, remuneration, social and health insurance, income tax and payroll deductions. Each chapter also contains a part with accounting of the problems mentioned; the last chapter contains practical examples of wage calculation according to payroll legislation valid in the year 2010. The thesis concludes with the most important changes in payroll legislation
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Tristão, José Américo Martelli. "A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadação." reponame:Repositório Institucional do FGV, 2003. http://hdl.handle.net/10438/2568.

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Made available in DSpace on 2010-04-20T20:48:00Z (GMT). No. of bitstreams: 3 86620.pdf.jpg: 13242 bytes, checksum: 885f35442de57f3998a650acbe31105c (MD5) 86620.pdf.txt: 315096 bytes, checksum: df8d5eee8ecd736b2e01c689b4f4d223 (MD5) 86620.pdf: 1845046 bytes, checksum: 48621271d50cf2a76541e24dce8ccf69 (MD5) Previous issue date: 2003-02-04T00:00:00Z<br>Evaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey
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Ribal, Anthony James. "The Relation Between a Deferred Tax Valuation Allowance Release and Earnings Growth and External Monitoring." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1526.

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I investigate whether management’s decision to release or maintain the valuation allowance for deferred tax assets provides incremental information regarding pretax earnings growth in the following earnings period. I classify firm-years into two categories; valuation allowance release firm-years and valuation allowance maintain firm-years. The results of this study suggest that a release of the valuation allowance in the current period is positively associated with pretax earnings growth in the following period. This paper also studies whether a release of the valuation allowance yields increa
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Machalíčková, Zdeňka. "Regulace mzdového účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15598.

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Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.
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Červová, Zuzana. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124929.

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Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.
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Smith, William Nevel. "A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/d1019676.

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The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international prac
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Konopíková, Monika. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74762.

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Graduation thesis deals with the issue of payroll accounting and related areas - social insurance, health insurance, taxation. On beginnnig it explains discretions and duties employees and employers. It is very important for next wage questions. Basis of thesis is definition and calculation of premium and taxation. There are necessary iformation for calculation of gross wage and net wage. I focus on this area in practical example, where I calculate wage of fictive employee in every months of calendar year. The graduation thesis is ended up with summary of changes in the year 2011 and changes f
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Redelinghuys, Gerhardus Wynand. "Impact of tax legislation on economic growth in relation to small business development in South Africa." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-143037/.

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Tatli, Ipek. "Tag-based Music Recommendation Systems Using Semantic Relations And Multi-domain Information." Master's thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613750/index.pdf.

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With the evolution of Web 2.0, most social-networking sites let their members participate in content generation. Users can label items with tags in these websites. A tag can be anything but it is actually a short description of the item. Because tags represent the reason why a user likes an item, but not how much user likes it<br>they are better identifiers of user profiles than ratings, which are usually numerical values assigned to items by users. Thus, the tag-based contextual representations of music tracks are concentrated in this study. Items are generally represented by vector space mod
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Colley, Robert John. "The Clown's Mistress : income tax evasion : ideal and reality in mid-Victorian Britain relating to the detection of, and punishment for, evading the income tax." Thesis, Aberystwyth University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.248990.

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In the mid-nineteenth century, the assessment of the income tax was entrusted to personnel who were independent of the Board of Inland Revenue and this constitutional division between local and central authority was the corner-stone of the Victorian income tax. It was envisaged that the punishment for evasion, too, should be dealt with essentially at a local level and the statute provided for several different means by which this could be achieved. It soon became clear, however, that such a system was ill-equipped to deal adequately with under- or non-assessment, because the sanctions by which
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39

Begg, Nazreen. "A technical analysis of the difference in treatment of technical fees in relation to the receipt of management fees by a resident of South Africa, sourced from Botswana and Zambia, including the impact of domestic and treaty relief." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31212.

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With international developments there has over the past few years been an increase in the provision of cross border services. By nature, services are often intangible and can in most cases be provided remotely. As such, an individual or enterprise providing personal services can substantially be involved in another state’s economy without establishing a permanent establishment or fixed base. This phenomenon proved problematic, especially in developing countries who are large importers of services, in that the country paying for the services would not be in a position to tax these activities ho
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Sloane, Justin. "A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013028.

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In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identi
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Campbell, Grant R. "Relations structure-fonction et propriétés immunologiques de la protéine Tat du VIH-1." Aix-Marseille 2, 2004. http://www.theses.fr/2004AIX22057.

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Le VIH-1 induit l'apoptose des cellules CD4+ par de multiples voies, dont celle impliquant la protéine Tat du VIH-1. Celle-ci est sécrétée par les cellules infectées et endocytée par les cellules saines. Tat est exprimée à un stade précoce du cycle viral et joue un rôle critique dans la transcription du VIH-1. Nous avons montré que la protéine Tat de patients ayant une progression rapide de la maladie présente une meilleure activité de transactivation et d'apoptose que celle de patients à progression lente. La région riche en glutamines de Tat semble être impliquée dans ces activités. Le rôle
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42

Jonas, Samantha. "A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71766.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of employees in South Africa. Employers offer share incentive schemes to employees in order to attract and retain high quality workers while aligning the interests of the employees with those of the shareholders. Employees are motivated to participate in share incentive schemes due to the opportunity to invest in their financial future, as well as the opportunity to share in the economic success and growth of the employer company. Due to the
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Candiotes, Alexander George. "A comparative study of the primary tax rebate system in South Africa in relation to Brazil and Australia." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26702.

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The South African primary rebate is governed by Section 6 of the Income Tax Act (58 of 1962). This primary tax rebate entitles taxpayers to a tax-free income portion up to a certain level depending on the rebate amount (also referred to as the tax threshold). The concept of tax thresholds in a tax system in essence adhere to the first tax canon of Smith (1776:676), which suggests that individuals should pay taxes in proportion to each person’s ability to pay tax. The implication of this tax canon is that individuals who have a limited or no ability to pay tax should only be subject to pay tax
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Maveyraud-Tricoire, Samuel. "Intégration économique, parité des taux d'intérêt réels et relation épargne-investissement." Bordeaux 4, 2004. http://www.theses.fr/2004BOR40007.

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L'objet de ce travail est de réexaminer la corrélation épargne-investissement en économie internationale à la lumière de la Nouvelle Macroéconomie Internationale (NMI). Le cadre d'analyse théorique retenu s'inspire du modèle d'Obstfeld et Rogoff (2000) qui met l'accent sur les coûts de transaction dans l'échange international comme principale source de la corrélation épargne-investissement. D'un point de vue empirique, la thèse éxamine en quoi les problèmes liés à l'intégration des marchés de biens peuvent infléchir le degré d'hétérogénéité de la relation épargne-investissement. Ce travail per
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Leboucher, Antoine. "Métabolisme et pathologie Tau dans la maladie d'Alzheimer : une relation réciproque ?" Thesis, Lille 2, 2012. http://www.theses.fr/2012LIL2S041/document.

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La Maladie d’Alzheimer est une maladie multifactorielle dont l’apparition peut être influencée par divers facteurs génétiques ou environnementaux, tels l’allèle ApoEɛ4, différents polymorphismes ainsi que le vieillissement ou la ménopause, par exemple. Depuis une dizaine d’années des études épidémiologiques ont mis en évidence l’existence d’une relation entre le statut métabolique des individus durant leur vie adulte et l’augmentation du risque de développer la MA à un âge plus avancé. Les travaux présentés dans cette thèse visent à étudier l’impact d’un régime riche en graisse, permettant le
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Krušinová, Marie. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-151513.

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Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.
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Montes-Poloni, Laëtitia. "Relations entre le taux métabolique et la croissance corporelle et squelettique chez les Amniotes." Paris 6, 2009. http://www.theses.fr/2009PA066515.

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Trois hypothèses peuvent expliquer la relation entre la vitesse de croissance et le taux métabolique chez les amniotes : le « principe d’allocation énergétique » prédit une relation négative entre ces deux variables ; la relation peut aussi être positive, ou encore nulle (indépendance d’allocation). Dans le cadre d’une approche macro-évolutive de cette relation, j’ai montré l’existence d’une relation linéaire positive entre le taux métabolique et la vitesse de croissance à l’échelle interspécifique. Une seconde étude montre que la microstructure osseuse est corrélée à la dynamique de croissanc
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Ahnoff, Örjan. "Resor i rum, tid och relationer : Läroböckers geografiska perspektivväxlingar i historisk jämförelse 1890-tal/2010-tal." Thesis, Södertörns högskola, Lärarutbildningen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-29919.

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This essay examines how textbooks in primary geography offer readers to make changes in perspective. As the title suggests, spatial/temporal awareness and understanding of social relations are seen as interconnected aspects of what changes in perspective is about. Two contemporary textbooks used in Swedish primary school are analyzed, as well as one written in 1893 by the Swedish reform educator Anna Whitlock. The analysis is made with tools from multimodal social semiotics and critical linguistics. Understanding didactics on a basis of curriculum theory, distinguishing varied offers of meanin
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Niblock, Michael. "A molecular analysis of the relation between TDP-43 and tau pathology." Thesis, King's College London (University of London), 2013. https://kclpure.kcl.ac.uk/portal/en/theses/a-molecular-analysis-of-the-relation-between-tdp43-and-tau-pathology(067c0efe-9aa5-483b-8988-400bdc7faa43).html.

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Tau is a microtubule associated protein found in inclusions in tauopathies including Alzheimer's disease. One known cause of neurodegeneration is an excess of exon 10 inclusion in tau mRNA which is caused by several mutations in the MAPT gene, encoding tau. Processing of the Amyloid Precursor Protein (APP) generates P- amyloid (Ap) peptides which are deposited as amyloid plaques in AD brain. APP transcripts containing alternatively spliced exon 7 are increased in AD brain and processing of APP exon 7 containing protein isoforms may result in increased AP production. Recently, the DNA and RNA-
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Fredriksson, Stefan. "Nyanlända unga mäns tal om maskuliniteter i relation till sex- och samlevnad." Thesis, Högskolan i Halmstad, Akademin för hälsa och välfärd, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-39840.

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Enligt tidigare forskning kan migration skapa en sexuell utsatthet till följd av att normer och sammanhang ändras. Syftet med denna studie är därför att identifiera och problematisera de värdenormer som konstrueras i nyanlända unga mäns tal om maskuliniteter i relation till sex- och samlevnad. Det teoretiska ramverket utgår från hegemonisk teori om maskuliniteter och hur subjektet positionerar sig i relation till andra. Sex semi-strukturerade intervjuer genomfördes av nyanlända unga män i åldern 18 år. Materialet analyserades med hjälp av diskursanalys. Baserat på de nyanlända unga männens ber
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