UPSpace Repository

Faculty Research Collections

UP Research Output Collections

Featured

Recent Submissions

Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
Nemuzudzanyi, Tsireledzo Ambani (University of Pretoria, 2019-11-26)
Prior to 2001 South Africa applied the source-based tax system. From the years of assessment commencing on or after 1 January 2001, South Africa introduced the residence-based tax system. The introduction of residence-based income tax means that South African residents are liable for tax based on their worldwide income. Worldwide taxation may result in double taxation if the resident of a state earns income from another contracting state which believes it has the taxing rights to the same income. Relocation to other countries for work purposes has become very popular amongst many young South Africans. It is therefore important to determine how South Africa treats its global citizens. It is worth examining the current tax treatment of residents who earn employment income from abroad before deciding to relocate for work purposes. The resident must be in an employee-employer relationship on a contract basis in a foreign country. When South Africa changed its tax system from a “source-based” to a “residence-based” tax system in 2001, section 10(1) (o) (ii) of the South African Income Tax Act was introduced to eliminate double taxation for South African residents in foreign employment because of that income being taxable in both South Africa and the source state. That could be the case where South African residents are liable for tax on their worldwide income and that income may also be taxed in the source country abroad. Unfortunately, the Section 10 exemption has been abused by many South African tax residents who relocate to jurisdictions which do not levy personal income tax. The current exemption results in double non-taxation as in the instances mentioned above. The purpose of this research is to find out how double non-taxation resulting from the exemption of foreign employment income can be resolved. To answer this question, this work discusses the root cause of double non-taxation of foreign employment income in South Africa for South African residents. The South African government has decided to amend the section 10(1)(o)(ii) r exemption to resolve the issue of double non-taxation. The amendment also takes into account the properties of a good tax system which are discussed in this study. A good tax system can be defined as a system that focuses on the generation of sufficient revenue to finance the budgeted government expenditure. The current exemption section has been criticized for being unfair as it excludes employees in the public sector. The amendment to section 10(1) (o) (ii) which will be effective from 1 March 2020 will rectify this issue as it proves to be fair and fairness is a property of a good tax system.
A list of alien taxa for South Africa
Zengeya, Tsungai Alfred; Faulkner, Katelyn T.; Mtileni, Masingitla P.; Winzer, L. Fernández; Kumschick, S.; McCulloch-Jones, Emily J.; Miza-Tshangana, S.A.; Robinson, T.B.; Sifuba, A.; Engelbrecht, W.; Van Wilgen, Brian W.; Wilson, J.R.U. (South African National Biodiversity Institute, 2026-03-27)
This paper presents a comprehensive list of alien taxa in South Africa developed as part of triennial national status reports on biological invasions. It includes: taxa that are, have been, or were proposed to be regulated; alien taxa that are or have been present in South Africa (including those only ever recorded in quarantine facilities); taxa that are native to a part of South Africa that have formed native-alien populations in another part of the country; and taxa which have been categorised at some point as alien or for which the risk of invasion in South Africa has been evaluated. Names used previously are included so it is clear why taxa listed in his-torical sources are no longer considered alien or present, and how such names have been interpreted in terms of the latest authoritative taxonomic sources. The list also includes information on the invasion status of the taxa, their pathways, distributions, impacts and management, with metadata provided for all 38 variables, including confidence and data sources for 23 of them. The development of documented and repeatable workflows ensures it is clear why taxa (and associated information) are included in the list and facilitates reviews and updates. Based on information up to the end of December 2022, the list includes over 6000 taxa, of which over 3500 are alien taxa confirmed as present outside of captivity or cultivation. However, several key data sources still need to be verified and integrated into the list (particularly taxa in captivity or cultivation). Thus, this list should not yet be regarded as a complete baseline of the knowledge of alien taxa present in South Africa. The list is present-ed in a manner that is tidy and FAIR (findable, accessible, interoperable, reusable) and will be maintained, expanded and updated, so that the list will be dynamic and aim for completeness. By so doing, the list will allow the number and status of alien taxa to be tracked over time, informing management planning and regulatory decisions.
Unpacking the impact of travel and jet lag on sleep and performance of athletes : a narrative review
Fabunmi, Oyesanmi A.; Jansen van Rensburg, Audrey; Vitale, Jacopo A.; Stevens, David; Lenting, Andrea; Janse van Rensburg, Dina Christina (Springer, 2026-04-22)
PURPOSE OF REVIEW : Travel is an essential aspect of an athlete's professional career. Yet, the embodiment of travel can lead to travel fatigue and jet lag, leading to a cascade of undesirable outcomes related to sleep and athletic performance. This review aims to synthesize the current evidence on the impact of long-haul travel and jet lag on the sleep and performance of athletes. RECENT FINDINGS : Emerging evidence suggests that travel fatigue and jet lag negatively impact sleep, particularly total sleep time, efficiency, and onset latency, and impair the cognitive and physical performance of elite athletes. However, some studies report neutral or positive effects, often due to prior travel experience, targeted interventions, or favorable conditions like business class seating. SUMMARY : Jet lag and travel fatigue pose a multifactorial risk to both sleep and performance in athletes. Implementing proactive, evidence-based travel management strategies is vital for optimizing athlete readiness, well-being and competitive success.
Research trends in board attributes and corporate social responsibility performance
Lemana, Phathutshedzo; Matemane, Matwale Reon; Mokabane, Maatabudi (Wohllebe & Ross Publishing, 2025)
This article synthesises insights from corporate social responsibility (CSR) literature by conducting a comprehensive review of the influence of board attributes on CSR performance. It draws on peer-reviewed studies published between 1989 and 2024, identifying impactful authors, journals, and articles, as well as exploring the key terms frequently used in this research domain. The study applies a systematic literature review through bibliometric analysis of 348 manuscripts indexed in Scopus, focusing on both accounting and non-accounting academic journals. The methods employed include the analysis of co-authorship networks, citation patterns, keyword co-occurrence, and publication trends, which together reveal the most influential authors, leading journals, and geographical patterns of CSR research. The findings show that interest in the relationship between board attributes and CSR performance has increased significantly since 2007, with research concentrated in countries such as China, the United States, and Australia. Influential contributors include Karaman AS, and Martinez Ferrero, J. The analysis demonstrates that board characteristics play an important role in shaping CSR outcomes and highlights a recent shift in attention towards developing countries. The study identifies research gaps and suggests that future work should broaden database coverage beyond Scopus to improve the generalisability of findings.
Midwives’ competence in interpretation of the intrapartum cardiotocograph at public hospitals in Gauteng : an explanatory sequential mixed-methods study
Lukhele, Sanele; Mulaudzi, Fhumulani Mavis; Gundo, Rodwell (Elsevier, 2025)
BACKGROUND : Cardiotocograph (CTG) tracing is a routine intrapartum care procedure for women who have been diagnosed with high-risk pregnancy. The aim of the CTG is to identify fetuses that are at risk in order to expedite delivery. PURPOSE : To asssess midwives’ competence in the interpretation of the intrapartum cardiotocograph at public hospitals in Gauteng. METHODS : An explanatory sequential mixed-methods approach was used. During phase one, 122 midwives in Johannesburg and Tshwane District filled in self-administered questionnaires, and during phase two, 30 midwives took part in semi-structured qualitative interviews. The data from both phases was analyzed separately and then integrated using the Pillar Integration Process. RESULTS : The Pillar Integration Process led to the identification of six pillars: 1) substandard CTG interpretation training leads to a lack of understanding of key concepts; 2) absence of norms and standards pertaining to CTG interpretation training; 3) Essential Steps in Managing Obstetric Emergencies (ESMOE) training does not result in improved CTG interpretation scores; 4) lack of standardization of CTG interpretation guidelines causes confusion among interpreters; 5) level of knowledge of foundational concepts of CTG interpretation affects clinical judgment; and 6) CTG interpretation skill is a combination of understanding of CTG characteristics, fetal heart rate pattern, fetal physiology and clinical context. CONCLUSION : The results highlighted a knowledge deficit in CTG interpretation and shortfalls in the current CTG training programs. This can be remediated by the development of a CTG training program which is benchmarked with existing programs which have demonstrated good knowledge scores of participants over a long period.