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ArticleCustomer loyalty programmes: The loss to the fiscus in South AfricaThe 2013 Budget Speech presented by the South African Minister of Finance highlighted that the best way to generate resources is to grow the economy and increase the tax base. In investigating the possible broadening of the South African tax base, as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes. The complexity of identifying and administering the receipt of customer loyalty award credits for millions of individuals has led to the receipt of customer loyalty award credits not being taxed whilst the expenses related to these award credits are being deducted by businesses. In closing this gap, the South African Revenue Service may be able to increase the tax base and limit fiscal leakage. For this reason, any gaps in the taxation of receipts and accruals is of interest to any researcher, taxpayer and government interested in understanding where current administration of legislation may be failing. In this study, the authors consider the tax leakage from a legislative and administrative perspective as well as investigate possible solutions. The revenue authorities in South Africa are urged to make changes to the current tax administration in order to prevent inconsistencies in treatment and tax leakage without negatively impacting the essence of the customer loyalty programmes.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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ArticleGAAR’s in Australia and South Africa: Mutual LessonsWhile the South African and Australian general anti-avoidance rules ('GAARs') differ in their structure and design, each is directed towards the same end. Although the South African GAAR was substantially amended in 2006 to address perceived inadequacies, there has yet to be any judicial consideration of the 'new' provision. While it is a highly prescriptive provision (at least in comparison with its Australian counterpart) considerable uncertainty as to its effectiveness remains, especially as an earlier attempt to remedy many of the same deficiencies in 1996 was spectacularly unsuccessful.Meanwhile, after a slow start, the jurisprudence on the Australian 1981 GAAR continues to gather momentum. Although many of the application and interpretative issues have gradually been resolved, others seem insoluble.In this paper the authors examine these two GAARs with a view to identifying if any lessons for their application and interpretation can be gathered from each other. The authors argue that, notwithstanding design differences, there are some remarkably similar issues to be resolved. Some of the Australian case law may therefore be instructive as to the approach that could be adopted in South Africa, while some of the prescriptions in the South African legislation could be of value in assisting the Australian judiciary to direct their attention to relevant considerations or, possibly more likely, could form the basis for further legislative prescriptions in the Australian GAAR.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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PostNice to be backBy: Obinna Anyanwu chidiTuesday, Aug 17, 2021AGRI-FOOD SYSTEMS+2
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PostI wish to share this joy with you all on my article winning the article of the year 2020 award. Feel free to download, read, cite and share https://onlinelibrary.wiley.com/doi/10.1002/leg3.25By: Dr. Oluchukwu Margaret Mary NwadiTuesday, Aug 17, 2021AGRI-FOOD SYSTEMS
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ArticleSTEM Education in the United States: Progress without a PlanAn overview of K-16 STEM education in the United StatesBy: Christopher ReimannMonday, Aug 16, 2021EDUCATION
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OpportunityAAUW: International FellowshipsFunding: $18,000–$30,000Opens: August 1Deadline: November 15 International Fellowships have been in existence since 1917. The program provides support for women pursuing full-time graduate or postdoctoral study in the United States to women who are not U.S. citizens or permanent residents, and who intend to return to their home country to pursue a professional career. A limited number of awards are available for study outside of the U.S. (excluding the applicant’s home country) to women who are members of Graduate Women International (see the list of GWI affiliates). Both graduate and postgraduate studies at accredited U.S. institutions are supported. Applicants must have earned the equivalent of a U.S. bachelor’s degree by the application deadline and must have applied to their proposed institutions of study by the time of the application. Recipients are selected for academic achievement and demonstrated commitment to women and girls. Recipients return to their home countries to become leaders in business, government, academia, community activism, the arts or scientific fields. For more information go to: https://www.aauw.org/resources/programs/fellowships-grants/current-opportunities/international/By: Madeleine FutterMonday, Aug 16, 2021CULTURE AND SOCIETY
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OpportunityTWAS Fellowships for Research and Advanced TrainingTWAS offers fellowships to young scientists in developing countries to enable them to spend three to 12 months at a research institution in a developing country other than their own. The purpose of these fellowships is to enhance the research capacity of promising scientists, especially those at the beginning of their research career, helping them to foster links for further collaboration. Eligibility The fellowships are for research and advanced training. They are offered to young scientists holding at least an MSc or equivalent degree. Eligible applicants for the fellowships are young scientists working in any area of natural sciences who are citizens of a developing country and are employed by a research institution in a developing country. There is no age limit. However, preference is given to young scientists at the beginning of their research career and those working in Least Developed Countries. Lists of possible host institutions divided by field are available here. These lists are only a suggestion and institutions that are not included are acceptable as long as they are in a developing country. Institutes of the Chinese Academy of Sciences (CAS), China, are not eligible host institutions under this programme. Applicants interested in conducting a fellowship in China are required to check whether their chosen host is a CAS institute. For a complete list of CAS institutes, see: english.cas.cn/institutes/. Applicants wishing to attend a CAS institute should either apply to the CAS-TWAS President’s Postgraduate Fellowship Programme or consider the CAS Fellowships for Postdoctoral and Visiting Scholars from Developing Countries (http://english.cas.cn/cooperation/fellowships/201503/t20150313_145274.shtml). Deadline: 1 October each year. Terms of the Fellowships The fellowships are offered for a minimum of three months and a maximum of twelve months. TWAS covers international low-cost airfare plus a contribution towards subsistence amounting to a maximum of USD 300 per month. No other costs will be provided by TWAS. The host institution is expected to provide accommodation and food as well as research facilities. Fellowships are awarded by the TWAS Fellowships Committee on the basis of scientific merit. Submitting your application Applicants must complete the online application form by clicking on the 'Apply now' button at the bottom of this page. While filling in the online application, applicants also need to upload the following documentation: scanned copy of your passport, even if expired (page with your name and surname); CV, maximum five pages including publications; Supporting Statement from Head of Home Institution; two reference letters of senior scientists familiar with your work. Please note that the Head of your Home Institution cannot be one of your referees; MSc certificate and relevant university transcripts; Official invitation letter from the Head of the Host Institute; IMPORTANT Note that the Fellowships are provided for South-South visits only, i.e. for visits by researchers from developing countries to institutions in other developing countries. Please be advised that applicants may apply for only one programme per calendar year in the TWAS and OWSD portfolio. Applicants will not be eligible to visit another institution in that year under the TWAS Visiting Professorprogrammes. One exception: the head of an institution who invites an external scholar to share his/her expertise under the TWAS Visiting Professor programmes may still apply for another programme. Contact email: exchanges@twas.orgBy: Madeleine FutterMonday, Aug 16, 2021OTHER
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