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OpportunityStrategic Partnership GrantFunded jointly by the MSU Foundation and MSU colleges, the Strategic Partnership Grants (SPG) Program is an important funding mechanism to support promising new initiatives in key areas of research, scholarship and multidisciplinary collaboration. A successful SPG concept would be of sufficient caliber that it would achieve several of the following aspirations: Create a nexus of national/international research preeminence that will raise the stature of the university, significantly differentiating MSU from its peers. Promote productive and sustained research collaboration and productivity among faculty that, without this funding, would otherwise not occur. Promote work that is high risk, high return, with a potential for high reputational benefit. Position MSU faculty to compete successfully for significant external funding by creating a path to sustainability of the research endeavor; builds a bridge to a future, not a project that ends at the end of the SPG funding. Promote the development of research ideas with significant (long term) commercial potential and/or broad community or global impact. The SPG program enables such opportunities by supporting research and scholarship that is leading-edge, interdisciplinary, and capitalizes on the existing intellectual and research resources at Michigan State University. The SPG program advances MSU Foundation’s mission to provide grant funding for the development of new knowledge, to lay the groundwork for centers of excellence at the university, and to invest in the development of Michigan State University as one of the nation's leading research institutions. Managed by the Office of Research and Innovation (OR&I), proposals for new and innovative research initiatives are solicited annually in a two-stage review process (preliminary proposals and invited full proposals). Up to five applications will be submitted for review by the MSU Foundation in June of each year. Eligibility The SPG program is open to multidisciplinary or multi-institutional PI teams comprised of: Full time tenured and tenure-track faculty Faculty with uninterrupted, multi-year, fixed term appointments in academic departments (faculty with visiting or adjunct appointments are not eligible) Faculty with one-year appointments who obtain written confirmation from their departmental chair that they will be appointed through the duration of the grant (letters from the chair should be attached to the faculty’s CV and uploaded under the PI/Co-PI Information tab). Academic specialists in the continuing appointment system who have the majority of their effort in the research category (the term "faculty" in this RFP includes these specialists) Click here for more information on the funding opportunity or to applyBy: Derek TobiasThursday, Aug 19, 2021EDUCATION
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OpportunityScaling Sustainability and Resilience of Community Conservancies in Northern Rangelands and CoastalThe United States Agency for International Development (USAID) is seeking concept paper applications for an assistance type of award mechanism from qualified entities to implement the Scaling Sustainability and Resilience of Community Conservancies in Northern Rangelands and Coastal Ecosystems of Kenya program. Eligibility for this award is not restricted. USAID intends to fund one or multiple awards to maximize development impact and efficient resource use by engaging in new, or expanding existing, partnerships in priority areas identified in the program description. The program intends to adopt and scale innovative solutions in meeting the identified development challenges. USAID/Kenya and East Africa (USAID/KEA) intends to award to the applicant(s) who best meets the objectives of this funding opportunity based on the merit review criteria described in this NFO, subject to a risk assessment. Eligible parties interested in submitting applications are encouraged to read this NFO thoroughly to understand the type of program sought, application submission requirements and selection process. This NFO will follow a 3-phase process: Phase 1: Submission of Concept Paper Phase 2: Participation in Co-creation Workshop – for pre-selected successful applicant(s) Phase 3: Submission of Full Application More information on the funding opportunity can be found on on the grants.gov websiteBy: Derek TobiasThursday, Aug 19, 2021WATER, ENERGY, AND THE ENVIRONMENT
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ArticleTo Tax or not To Tax? Questioning Customer Loyalty ProgrammesSouth Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The arguments for the taxation of these rewards have been put forward from a principled perspective and not from a legal basis. We argue that while the taxation of these rewards would increase tax revenue, legislative reform is required as there are strong arguments that the rewards are actually not taxable. We suggest tax reforms that attempt to provide certainty and equity in the treatment of such rewards as a whole in order to provide additional revenue for the fiscus.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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ArticleThe Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures may be used as a defence against these schemes, there has been no judicial consideration of the current South African general anti avoidance rule (GAAR) since its replacement in 2006. In this context this paper makes two contributions. First, the paper applies the current GAAR to a recent case where the predecessor to the current GAAR was applied to a scheme entered into by an MNE. This is done in order to determine if the current GAAR (unlike its predecessor) is able to stand up to the rigours of court when presented with similar facts. In doing so it demonstrates how the untested GAAR may be interpreted and applied. Second, the paper makes suggestions for amendment to the current GAAR in order to improve its efficacy in an international context.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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ArticleTax research methodology for untested legislation: An exemplar for the tax scholarTax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry. However, this raises the challenge of what method to employ in the absence of such judicial inquiry. The tax environment has become so dynamic that law reform occurs rapidly and the law has to be researched, in the absence of case law post legislative amendment. This article provides tax scholars with a methodological approach described as a structured pre-emptive analysis that overcomes this problem (in other words an adaptation of typical doctrinal reform-oriented approaches). Using an exemplar of an actual tax law problem, the paper demonstrates how to conduct rigorous research in the absence of case law dealing with legislation that is the subject of enquiry. The article makes two contributions. First, it gives transparency to the traditional doctrinal reform-oriented methods primarily used in law. Second, it illustrates a method that can be used to overcome the absence of case law.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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ArticleProgressive tax: A proposal for customer loyalty programmesPurposeThe South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.Design/methodology/approachFive instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.FindingsShould the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.Originality/valueThis paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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ArticleAvoiding tax in South Africa's retail industry via customer loyalty programsThe Medium Term Budget Policy Statement presented by the South African Minister of Finance in late 2013, highlighted that government expenditure substantially exceeded revenues collected. In investigating the possible broadening of the South African tax base as well as improving revenue administration, there is evidence of a gap in the taxation of customer loyalty programmes within many industries. The problem is that customer loyalty award credits is currently not being taxed by the revenue authority in South Africa. This study uses a multiple instrumental case study design to identify the tax leakages resulting from inadequate revenue administration within the South African retail industry’s use of customer loyalty programmes. The study has found that the loss to the fiscus in the non-taxing of customer loyalty award credits is substantial.By: Teresa PidduckThursday, Aug 19, 2021OTHER
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