https://socictopen.socict.org/files/original/1390f519073ff0fb286d35f0f4995c5e.pdf ba0cded0a361a8a3c505f281d7ef6fdb Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Coronavirus Description An account of the resource Dominio científico: Coronavirus Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Reportable arrangements: Tax partner perceptions of some problematic terminology Creator An entity primarily responsible for making the resource Lee-Ann Steenkamp, Peter Cramer Description An account of the resource The South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arrangements for public comment. More than three years after its release, there is still no finalised, updated guide available to address the 'new' RA provisions. Determining when arrangements should be reported to SARS therefore remains both problematic and onerous. It is the purpose of this article to examine some of the problematic terminology in an attempt to afford South African taxpayers greater clarity in the identification and disclosure of RAs. The research findings are tested through a survey conducted among tax partners and directors at a sample of 40 leading audit and legal firms in South Africa. The majority of respondents agreed with the conclusions drawn from the literature study. Date A point or period of time associated with an event in the lifecycle of the resource 2014 Subject The topic of the resource arrangement, participant, penalty, promoter, reportable arrangement, SARS, South Africa, Tax Administration Act, tax benefit, tax partner Identifier An unambiguous reference to the resource within a given context DOI: 10.4102/jef.v7i1.135 Source A related resource from which the described resource is derived Journal of Economic and Financial Sciences Publisher An entity responsible for making the resource available African Online Scientific Information Systems Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Economics as a science Language A language of the resource EN