Articles by Author: Linda Van Heerden

Search results for Linda Van Heerden

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  1. Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa

    Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Action 7 of the BEPS action plan identified a multinational tax planning strategy that typically avoids corporate tax in the consumer country by preventing the creation of a Permanent Establishment (PE) therein. This is especially relevant in South Africa’s online...
  2. South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services

    South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    The South African Value-Added Tax Act, 89 of 1991 does not contain any explicit place of supply rules to determine the jurisdiction where a cross border supply of services should be taxed, except in respect of foreign electronic service providers...
  3. Die invloed van plantdatum op die blomvorming en produksie van twaalf eenjarige mediterreense weidingspeulgewasse in ‘n mediterreense omgewing

    Die invloed van plantdatum op die blomvorming en produksie van twaalf eenjarige mediterreense weidingspeulgewasse in ‘n mediterreense omgewing

    ‘n Ondersoek is op Stellenbosch uitgevoer waarin die invloed van drie opeenvolgende plantdatums op die blomvorm‐ing en produksie van 12 eenjarige Mediterreense weidingspeulgewasse ondersoek is. Die periodes van opkoms tot blom en van opkoms tot rypwording het drasties afgeneem met...
  4. Effect of cutting frequency on the yield and quality of legumes and grasses under irrigation

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Four pasture legumes and seven grasses were subjected to a range of cutting frequencies during the 1980/81 season. A wide range of responses emerged, judged by both the dry matter and TDN yield responses of the different species. Whereas two...
  5. Potential of medic and lucerne pastures in the rûens area of the Southern Cape

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    The potential of dryland lucerne and medic pastures was compared over a range of stocking rates, i.e. three, four, five, six, seven and eight merino ewes per hectare, in the Rûens area of the Southern Cape. It was found that...
  6. Seasonal grazing capacity of an irrigated grass/legume pasture in the Rûens area of the southern Cape

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Seasonal changes in grazing capacity of an irrigated grass/legume mixture consisting of lucerne, red clover, white clover, tall fescue, cocksfoot and perennial ryegrass were determined in the Rûens area of the southern Cape. Applying variable stocking rates and three grazing...
  7. A comparison of grass and grass/legume pastures under irrigation in the Outeniqua area of the southern Cape

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Two grass and five grass/legume pastures were evaluated over a period of two seasons at two seasonally set grazing pressures and under two grazing management systems, involving five and seven paddocks per flock and a seven‐day period of stay. Grazing...
  8. The influence of the application of grass herbicides on the production of dryland medic and lucerne pastures in the Rûens area of the southern Cape

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    A trial was conducted over a period of three seasons in which the advantages of the removal of grass weeds from dryland lucerne and medic pastures were determined. The pastures were grazed at four stocking rates, i.e. 6, 8, 10...
  9. Evaluation of shrub species for sheep grazing in the Strandveld of the Cape West Coast of South Africa

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    The production of three exotic shrub species, Atriplex nummularia (old man saltbush), A. canescens (four‐winged salt‐bush) and Medicago arborea (tree lucerne) and one indigenous evergreen shrub, Chrysanthemoides monilifera subsp. pisifera (west coast bitou), was evaluated in the Strandveld of the...
  10. Influence of temperature and daylength on the phenological development of annual <em>Medicago</em> species with particular reference to <em>M. truncatula</em>, cv. Jemalong

    Influence of temperature and daylength on the phenological development of annual <em>Medicago</em> species with particular reference to <em>M. truncatula</em>, cv. Jemalong

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    In a glasshouse and two growth-room trials, carried out in conjunction with 12 serial plantings in pots in the open, it was found that the phenological development of Medicago truncatula, M. tornata, M. aculeata, M. polymorpha, M. scutellata and M...