Articles by Keyword: Permanent Establishment

Search results for Permanent Establishment

We found 25 results for you
  1. The effect on taxpayers of new tax legislation regarding foreign exchange transactions

    The effect on taxpayers of new tax legislation regarding foreign exchange transactions

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Numerous problems have been encountered with the practical application of the new taxation legislation relating to foreign currency transactions. The purpose of this paper is to analyse the amendments relating to foreign exchange transactions and to illustrate, by using examples,...
  2. 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...
  3. Comparison of osmopriming and seed coating with calcium salts for green bean performance under field conditions. II. Stand establishment, chlorophyll fluorescence and yield

    Comparison of osmopriming and seed coating with calcium salts for green bean performance under field conditions. II. Stand establishment, chlorophyll fluorescence and yield

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Seed coating is commonly used to supply fungicides and micronutrients to enhance seed quality. The primary reason for using mineral elements in seed priming is to regulate water absorption. Osmopriming and seed coating were compared for their effect on crop...
  4. Secondary succession in the Mopani veld of the Limpopo Valley, South Africa

    Secondary succession in the Mopani veld of the Limpopo Valley, South Africa

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    The long-term establishment sequences of the herbaceous and woody component of the Mopani veld of the Limpopo Valley were studied and documented. Based on vegetation surveys conducted at three enclosed sites at the Messina Experimental Farm during the period 1964...
  5. Genetic variation between ecotypic populations of <em>Chloris roxburghiana</em> grass detected through RAPD analysis

    Genetic variation between ecotypic populations of <em>Chloris roxburghiana</em> grass detected through RAPD analysis

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    Chloris roxburghiana is an important rangeland grass in Kenya. In some areas it has disappeared due to land degradation resulting from overgrazing and drought. Efforts to re-introduce the grass through re-seeding using seeds from research stations have had little success...
  6. Grass defoliation affecting survival and growth of seedlings <em>of Acacia karroo</em>, an encroaching species in southwestern Zimbabwe

    Grass defoliation affecting survival and growth of seedlings <em>of Acacia karroo</em>, an encroaching species in southwestern Zimbabwe

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    Two experiments were conducted, one in the field and the other in the greenhouse, to investigate the effects of the intensity and frequency of grass defoliation on the survival and growth of Acacia karroo seedlings. In the greenhouse, seedlings growing...
  7. Impact of tree crowns on grass quality and structure in a semi‐arid rangeland in southwestern Zimbabwe

    Impact of tree crowns on grass quality and structure in a semi‐arid rangeland in southwestern Zimbabwe

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    Understory areas in semi‐arid rangelands can be a habitat for high‐yielding palatable grasses. Selective grazing of these grasses can result in their replacement by less palatable grass species, normally found in open areas. An experiment, at Matopos Research Station, sought...
  8. Nodulation potential of four <em>Trifolium repens</em> cultivars under field conditions

    Nodulation potential of four <em>Trifolium repens</em> cultivars under field conditions

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    Four Trifolium repens (white clover) cultivars were evaluated under field conditions to determine the potential of these cultivars to sucessfully develop Rhizobium-associated root nodules. Nodulation of T. repens is often poor, because of suboptimal environmental conditions or absence of host-specific...
  9. Volume–biomass functions reveal the effect of browsing on three Moroccan dwarf shrubs

    Volume–biomass functions reveal the effect of browsing on three Moroccan dwarf shrubs

    Item type: Journal Article • Journal: African Journal of Range & Forage Science
    We studied the effects of browsing on the plant architecture and volume-biomass relationships of three dominant dwarf shrubs – Artemisia herba-alba, A. mesatlantica and Teucrium mideltense – in a sagebrush steppe in the Central High Atlas Mountains, southern Morocco. For...
  10. Precision forestry for pulpwood re-establishment silviculture

    Precision forestry for pulpwood re-establishment silviculture

    Item type: Journal Article • Journal: The Southern African Forestry Journal
    The Southern African pulp and paper industry has a strong export focus and operates in an open global market. In a global context, wood is a commodity product and an ongoing strategy of reduction in the unit cost of timber...