Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Sophia M. Brink"'
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 17, Iss 1, Pp e1-e14 (2024)
Orientation: The literature does not provide illustrative examples of specific credit card rewards programme (CCRP) transactions. Research purpose: The objective of the research was to develop and confirm illustrative examples for co-brand CCRPs, co
Externí odkaz:
https://doaj.org/article/40750e318e4b4d70a5037f27c3f60bbb
Autor:
Sophia M. Brink
Publikováno v:
South African Journal of Economic and Management Sciences, Vol 20, Iss 1, Pp e1-e12 (2017)
Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing several legislative measures
Externí odkaz:
https://doaj.org/article/95bc59f966094d85934b0b30be079de8
Autor:
Sophia M. Brink, Herman A. Viviers
Publikováno v:
Journal of Economic and Financial Sciences, Vol 5, Iss 2, Pp 437-458 (2012)
Client loyalty programmes are a common phenomenon in the South African market and, although prevalent in South Africa since the 1980s, the South African Revenue Service has issued no guidance on the income tax treatment of client loyalty programme tr
Externí odkaz:
https://doaj.org/article/14b4640568a84b1eb6e0641871edbac9
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 10, Iss 2, Pp 206-234 (2017)
Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loyalt
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aa80cb1a9a00441009a72b49e6b5c653
https://doi.org/10.4102/jef.v10i2.14
https://doi.org/10.4102/jef.v10i2.14
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 8, Iss 1, Pp 145-164 (2015)
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. Despite the fact that client loyalty programmes have been prevalent in South Afr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a686cbf8724a9f382216288d2eb46e9d
https://jefjournal.org.za/index.php/jef/article/view/88
https://jefjournal.org.za/index.php/jef/article/view/88
An investigation into the future of discretionary trusts in South Africa – An income tax perspective
Autor:
Sophia M. Brink, Leonard Willemse
Publikováno v:
Journal of Economic and Financial Sciences, Vol 7, Iss 3, Pp 797-818 (2014)
Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0f3c51dc7c66a2a9ece226093e90ddd2
https://jefjournal.org.za/index.php/jef/article/view/238
https://jefjournal.org.za/index.php/jef/article/view/238
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 7, Iss 2, Pp 393-414 (2014)
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give specific guidance to suppliers o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::89fc1b7e19daf78aba4bc4d669cc05f3
https://doi.org/10.4102/jef.v7i2.147
https://doi.org/10.4102/jef.v7i2.147
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 7, Iss 1, Pp 213-230 (2014)
For income tax purposes, a taxpayer operating a business will account for discount received differently from a taxpayer not operating a business. When a taxpayer operating a business obtains goods or services at a discount, the taxpayer can claim a s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fb4e17a45179d6b88b7885bab8a96a04
https://doi.org/10.4102/jef.v7i1.137
https://doi.org/10.4102/jef.v7i1.137
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 6, Iss 3 (2013)
Client loyalty programmes have been prevalent in South Africa since the 1980s, but the popularity of these programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 J
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1b793cb86ee02e314e551287d40b3581
https://doi.org/10.4102/jef.v6i3.259
https://doi.org/10.4102/jef.v6i3.259
Autor:
Sophia M. Brink
Publikováno v:
Journal of Economic and Financial Sciences, Vol 6, Iss 3 (2013)
Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on the v
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ee73d04d26a44512eefde926c36863bd
https://jefjournal.org.za/index.php/jef/article/view/248
https://jefjournal.org.za/index.php/jef/article/view/248