Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance

Other Authors: “…Oguttu, Annet Wanyana…”
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Base erosion and profit shifting : the effectiveness of imposing fixed ratio limitation rules as a means of combatting excessive interest deductions

Other Authors: “…Oguttu, Annet Wanyana…”
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Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions

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Fostering the effectiveness of reportable arrangements provisions by enhancing digitalisation at the South African Revenue Service

Other Authors: “…Oguttu, Annet Wanyana…”
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A review of South Africa’s approach to the taxation of the digital economy in light of international developments

Other Authors: “…Oguttu, Annet Wanyana…”
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The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective

Other Authors: “…Oguttu, Annet Wanyana…”
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Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa

Other Authors: “…Oguttu, Annet Wanyana…”
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