Articles by Keyword: Base Erosion And Profit Shifting

Search results for Base Erosion And Profit Shifting

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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. Cable Yarding in Southern Africa: An Analysis of its Productivity and Possible Procedure for its Improvement

    Item type: Journal Article • Journal: South African Forestry Journal
    The demand for timber in southern Africa is increasing and this is resulting in the afforestation of areas which require cable yarding when harvested. The demand for cable yarders, essentially fixed skylines, is therefore increasing rapidly. Stress is being placed...
  3. The Hydrological Effects of a Wildfire in a Eucalypt Afforested Catchment

    Item type: Journal Article • Journal: South African Forestry Journal
    A high-intensity wildfire through a humid, upland catchment which was partially afforested to Eucalyptus fastigata, markedly increased stormflows and caused high soil losses off the afforested slopes. Total streamflow yield was unchanged but baseflow was reduced after the fire. The...
  4. Grond‐ en afloopverlies bepalings vanaf natuurlike veld, met behulp van ‘n reënvalnabootser

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    ‘n Oorhoofse roterende reënvalnabootser is gebruik om die sediment‐ en afloopverliese vanaf natuurlike veld in verskillende suksessiestadia en teen verskillende hellings te bepaal.
  5. Effect of slope and plant cover on run‐off, soil loss and water use efficiency of natural veld

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Run‐off and soil loss were monitored from a climax, subclimax and pioneer veld, each on a 5,9%, 4,1% and 2,1% slope, by means of a rainfall simulator on a Valsrivier soil form. With rainfall intensity, soil moisture content at the...
  6. Considerations on the sustainability and environmental impact of intensive pastures

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Intensive pastures form an important component of livestock production systems in South Africa. The sustainability and environmental impact of intensive pastures via their effects on soil properties and nutrient fluxes vary considerably depending on the systems adopted. Soil organic C...
  7. Effect of the amount of surface maize residue on infiltration and soil loss from a clay loam soil

    Effect of the amount of surface maize residue on infiltration and soil loss from a clay loam soil

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Six levels of maize stover, expressed as percentage ground cover (0–75%) were compared under a rainfall simulator to assess the effect of surface residues on infiltration and soil loss on a clay loam soil with a 3,5% slope. Increasing the...
  8. 'n Vogstremmingsindeks vir gebruik in besproeiing van katoen

    'n Vogstremmingsindeks vir gebruik in besproeiing van katoen

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Die behoefte bestaan om plantparameters as kritiese indikatore aan te wend om besproeiingsbestuur te vergemaklik. Die blaarwaterpotensiaal (ψb) van katoen en relatiewe turgiditeit (RT%) van blaarskyfies is gedurende 1983 tot 1985 en tydens die 1986/87-seisoen bepaal. Hierdie metings is op...
  9. Relationships between yield, base temperature and drought resistance in grain sorghum

    Relationships between yield, base temperature and drought resistance in grain sorghum

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    The object of this study was to investigate the interrelationship between yield, its components, base temperature and drought resistance of grain sorghum. Seven commercial cultivars and 27 F1 progenies were compared in two separate randomized block trials. A total of...
  10. Minimum nagtemperatuur en groeiseisoenlengte van katoenproduserende gebiede in Suid-Afrika

    Minimum nagtemperatuur en groeiseisoenlengte van katoenproduserende gebiede in Suid-Afrika

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    'n Bewegende gemiddelde daaglikse minimum nagtemperatuur, T[mbar][nbar] (per vyf dae) is oor 8–15 j vir 23 weer- stasies bereken wat verspreid in die katoenproduserende gebiede van die Republiek van Suid-Afrika aanwesig is. As onderste temperatuurdrempel, of basistemperatuur waarby groei van...