Similar Items: The impact of e-commerce on the permanent establishment definition
- A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce
- A critical analysis of the concepts permanent establishment and foreign business establishment
- Appropriateness of the existing permanent establishment concept in the digitalised economy
- A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective
- The taxation of electronic commerce in South Africa
- The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK
Author: Gutuza, Tracy
- Project finance law and regulation in Tanzania: a critical analysis
- Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management