scholarly journals Cloud computing activities: South African normal tax source determination

2017 ◽  
Vol 9 (2) ◽  
pp. 529-544
Author(s):  
Rudie Nel ◽  
Shene Steenkamp
Keyword(s):  
Cloud Computing ◽  
South African ◽  
International Literature ◽  
Physical Location ◽  
Know How ◽  
Source Determination ◽  
Physical Presence

The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease, service and royalty income, and/or income from know-how) by performing a doctrinal study based on South African and international literature. This study identified and formulated the challenges in applying traditional source tests in the context of cloud-based transactions. These challenges stem from the potential absence of physical presence of the provider in the country of consumption, in contrast to traditional source tests where physical presence indicate a tax presence; as well as the location-independent nature of cloud-based transactions from the perspective of both the provider and the consumer. The findings of the study suggest that the source determination for cloud-based transactions could be based on the source of the payment or residency of the payer, rather than the physical location.

scholarly journals Cloud computing activities: Guidelines on the South African income tax classification

2017 ◽  
Vol 9 (1) ◽  
pp. 228-243
Author(s):  
Shené Steenkamp ◽  
Rudie Nel
Keyword(s):  
Cloud Computing ◽  
South African ◽  
Income Tax ◽  
Computer Hardware ◽  
Correct Classification ◽  
The South ◽  
Know How ◽  
Cloud Computing Service ◽  
Source Test

The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud computing service models, clearly denotes the form of cloud computing activities as that of a service. However, the nature of cloud computing inherently raises the question of whether or not cloud computing income should not rather be classified as income from leasing activities or the imparting of know-how. In fact, the findings of this study suggest the classification would not necessarily always be that of a service. The possible classification as lease income can be either income from the lease of tangible computer hardware and/or of intellectual property (royalty income). The aim of this study was to formulate guidelines to assist in the correct classification of income from cloud computing activities. This was achieved by performing doctrinal research based on the South African and international literature.

scholarly journals Core corporate governance dilemmas facing boards: a South African perspective

2011 ◽  
Vol 12 (2) ◽  
pp. 194-210
Author(s):  
Hyram Serretta ◽  
Mike Bendixen ◽  
Margie Sutherland
Keyword(s):  
Corporate Governance ◽  
South African ◽  
Delphi Technique ◽  
Board Members ◽  
International Literature ◽  
The Core ◽  
Good Corporate Governance ◽  
Key Factor ◽  
African Perspective ◽  
Managing Complexity

Directors and boards face many challenges in terms of managing complexity. A key factor of success in practicing good corporate governance is the board’s ability to cope with paradox. The purpose of this research has been to explore the core corporate governance dilemmas facing boards. The investigation was qualitative in nature using the Delphi technique. Six core corporate governance dilemmas facing board members were identified one of which is not mentioned in the international literature. The findings should provide directors with an ability to identify the nature of the paradoxes they need to respond to.

A Hybrid Cloud Model for Cloud Adoption by Multinational Enterprises

Web Services ◽  
2019 ◽  
pp. 1563-1587
Author(s):  
Wu He ◽  
Feng-Kwei Wang
Keyword(s):  
Cloud Computing ◽  
Case Studies ◽  
Multinational Enterprises ◽  
Cloud Model ◽  
Hybrid Cloud ◽  
Cloud Adoption ◽  
Know How ◽  
It Resources ◽  
The Way

As a new IT paradigm for users, cloud computing has the potential to transform the way that IT resources are utilized and consumed. Many multinational enterprises (MNEs) are interested in cloud computing but do not know how to adopt and implement cloud computing in their enterprise settings. In an effort to help MNEs understand cloud computing and develop successful enterprise adoption strategies for cloud computing, the authors propose a hybrid cloud model for MNEs and illustrate the utility of this model by using two case studies. Insights for adopting and implementing this model in international settings are provided as well.

Managing Risk in the Cloud for Digital Preservation

2018 ◽  
pp. 259-280
Author(s):  
Muhammad Yaasir Khodabacchus
Keyword(s):  
Cloud Computing ◽  
Business Processes ◽  
Computer Software ◽  
Digital Preservation ◽  
Cloud Services ◽  
Information Protection ◽  
Consumer Privacy ◽  
Know How ◽  
Managing Risk ◽  
Cloud Technologies

Digital preservation is the consistent archiving of electronic assets for entry and re-use, regardless of the system and computer software options. The introduction of cloud technologies provides a stylish alternative, although preservation systems possess a solid focus on grids. Electronic preservation has turned cloud computing into the primary demand. Cloud services' use continues to rise, however many do not know how several and which cloud services is or not authorized and how they are really in use across their businesses. This kind of incomplete image of the Cloud Services in an organization prevent its capacity to satisfactorily address the hazards related to cloud solutions, including information protection, consumer privacy, dependability of essential business processes, and compliance hazards. Tycoons' involvement is necessary to shift businesses toward better cloud support knowledge as well as a trusted, structured, and foreseeable method of cloud use.

Where is the cloud? Geography, economics, environment, and jurisdiction in cloud computing

First Monday ◽  
2009 ◽  
Author(s):  
Paul T. Jaeger ◽  
Jimmy Lin ◽  
Justin M. Grimes ◽  
Shannon N. Simmons
Keyword(s):  
Cloud Computing ◽  
Data Centers ◽  
New Technology ◽  
Large Data ◽  
Government Control ◽  
Physical Location ◽  
The Creation ◽  
The Law ◽  
Available Resources

Cloud computing – the creation of large data centers that can be dynamically provisioned, configured, and reconfigured to deliver services in a scalable manner – places enormous capacity and power in the hands of users. As an emerging new technology, however, cloud computing also raises significant questions about resources, economics, the environment, and the law. Many of these questions relate to geographical considerations related to the data centers that underlie the clouds: physical location, available resources, and jurisdiction. While the metaphor of the cloud evokes images of dispersion, cloud computing actually represents centralization of information and computing resources in data centers, raising the specter of the potential for corporate or government control over information if there is insufficient consideration of these geographical issues, especially jurisdiction. This paper explores the interrelationships between the geography of cloud computing, its users, its providers, and governments.

scholarly journals Links or disconnect: a first consideration of inflation expectations and inflation credibility, with specific reference to South Africa

2011 ◽  
Vol 12 (4) ◽  
pp. 475-492 ◽  
Author(s):  
Jannie Rossouw ◽  
Vishnu Padayachee ◽  
Adel Bosch
Keyword(s):  
South Africa ◽  
South African ◽  
Specific Reference ◽  
Inflation Expectations ◽  
International Literature ◽  
Male And Female ◽  
South Africans ◽  
General Lack ◽  
Domestic Inflation

This paper compares international and domestic inflation expectations and inflation credibility, and hypothesises about a possible link or disconnect between inflation expectations and inflation credibility among South Africans.  No similar tests have previously been performed using South African data, and there is also a general lack of domestic and international literature on any such possible link or disconnect.  While research shows that inflation expectations are taken into account by all countries targeting inflation, inflation credibility is very seldom considered.  Although the hypothesis is confirmed in certain instances, it is refuted by a disconnect between the inflation expectations and inflation credibility of male and female respondents in South Africa, which cannot be explained by available data.

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