Similar Items: Factors to be considered when establishing the place of effective management in a digital economy
- Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?
- Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy
- Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?
- Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles
- Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries
- The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
Author: Roeleveld, Jennifer
- Value added tax on electronic services: an explorative study on the current regulations prescribing electronic services and the proposed amendments as at 01 October 2018
- Taxation of Offshore Indirect Transfers (OIT) in developing countries
- Farming and manufacturing: The tax consequences of conducting these activities simultaneously
- International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?
- A qualitative and quantitative analysis of the South African tax system, 1995-2005
- Does the South African GAAR criteria of the "misuse or abuse" of a provision included in Section 80A(c)(ii) of the Income Tax Act add any value?