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Base erosion and profit shifting in the applications economy– B2C the ' Uber' economy

Base erosion and profit shifting in the applications economy– B2C the ' Uber' economy Mashifane, Patricia Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have eliminated the need to establish subsidiaries and branches in countries which makes it difficult to locate the jurisdiction from which the cloud transaction has taken place. This new shift in physical operations has enabled Multinational Corporations MNCs to exploit gaps created in the international taxation arena due to old tax laws that were created at the time when border controls and regulations in the capital markets were relied on to protect against base erosion and profit shifting (BEPS). The main purpose of this research paper is to interrogate the current gaps that exist in the tax legislation specifically relating to the applications economy, reviewing relevant case studies both locally and internationally, in an attempt to fill the gaps in the local tax regime. This research will propose solutions to these gaps in an attempt to contribute towards South African applications technology taxation literature. A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation.


The adoption of interorganisational information systems by South African firms : a technological, organisational and enviromental perspective

The adoption of interorganisational information systems by South African firms : a technological, organisational and enviromental perspective Mkhize, Zamambo Interorganisational information systems (IOIS) are automated systems which allow one or more firms to connect to their suppliers or customers in order to exchange data and information. Previous literature has suggested that the adoption of interorganisational information systems presents several benefits and challenges. IOIS is assumed to offer organisations the capability to improve business processes and provide better working relations with business partners. Despite this advantage that IOIS offers, adoption of IOIS presents complexities such as those associated with compatibility with a firm's IT infrastructure, lack of available skills, and concerns over data security and system failures. Through a review of existing IOIS literature, this study identified that four types of IOISs are available in South African, namely dyadic, multilateral, community, and hub and spoke. In addition, the technological, organisational and environmental (TOE) factors influencing the adoption IOIS were identified. A model exploring the effects of the pre-determined TOE factors on the adoption of IOIS was developed and tested. The TOE framework provided a theoretical contribution and addressed a gap in the literature into the barriers and determinants of the adoption of interorganisational information system (IOIS) across various organisations. A quantitative study was carried out and survey data was collected from a sample of 119 organisations across different sectors in South Africa. Data was collected using a structured questionnaire instrument administered online to a single key informant from each sampled organisation. The results revealed that multilateral IOIS are the most adopted systems while Hub and spoke IOIS are the least used. Furthermore, from the elven technologies which were identified in the literature review, the study revealed that groupware technologies, electronic payment system/online banking, video conferencing and electronic data interchange were the most adopted IOIS technologies within the sampled organisations. Adoption of IOIS was defined in two ways. First, IOIS adoption was measured as the number of implemented IOIS technologies. Second, as the extent which IOIS is used as communication medium with business partners and supports an organisation in decision making, business operation and replaces legacy technologies. Correlation analysis was used to test the model’s hypotheses and multiple regression was used to test the overall TOE model. The results showed that perceived compatibility, competition, and IS technical skill and education and training are most correlated with the adoption of IOIS, where adoption is measured as the extent of IOIS used as communication medium with business partners and used as support within an organisation. Top management support, trading partner pressure and perceived relative advantage of IOIS were also positively correlated with adoption, where adoption is measured as implemented IOIS technologies. Perceived complexity was found to be a barrier to IOIS adoption. This study serves as a guide for assessing factors contributing to interorganisational information system adoption and provides organisations with greater insight into the factors likely to enable and inhibit IOIS adoption. Keywords: IOS, IOIS, Technology-Organisation-Environment (TOE) Framework, information technology, IS department.


Pipe water access, child health and the complementary role of education : panel data evidence from South Africa

Pipe water access, child health and the complementary role of education : panel data evidence from South Africa Wapenaar, Korstiaan Erich This study establishes the causal impact of piped water access on child health in rural South Africa (2008 – 2015) through the use of a panel dataset and a quasi-experimental sample space. By employing an ordinal measure of child health as the dependent variable within ordinal probit, fixed and random effects, propensity-score matched difference-in-difference and system-GMM estimators, it is demonstrated that positive health benefits for children with access to piped water are observed if and only if the minimum level of educational attainment of the primary-caregiver is equal to or greater than 7 years. This finding of complementarity is demonstrated to be a function of an individual’s (in)capacity to evaluate water quality: people below this threshold suffer from a piped water bias, place insufficient weight on the observable characteristics of water when determining water quality and are subsequently less likely to treat piped water preceding consumption. The interactional effect estimates are statistically significant at the 5% level with the impact ranging from 1.617 to 2.008 levels.


An Experimental Test of the Endowment Effect

An Experimental Test of the Endowment Effect Cohen, Justin Simon In this study, I use a computer game based lab experiment to investigate the existence of the Endowment Effect. Previous empirical evidence has been criticised for failing to adequately account for the effects of transactions costs and other frictions. The structure of the game used in this study allows me to control for these effects, and the results provide evidence in support of the existence of an Endowment Effect. The effect is found to be stronger when transactions costs are present. Keywords: Endowment Effect, Experiment, Behavioural Economics, Economics


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