Similar Items: A critical analysis of whether BEPS Action 1 resolves issues of source taxation
- An in depth analysis of the development of the taxation of co-operatives in South Africa and whether this aligns with their economic purpose.
- Resolving double non-taxation : issues regarding the foreign employment income exemption in South Africa
- International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
- The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5
- A principled evaluation of the effectiveness of selected aspects of the OECD's BEPS proposals to prevent "tax treaty abuse"
- Taxability of non-resident online retailers in South Africa and the OECD’s BEPS action plan
Author: West, Craig
- Global convergence of tax judgments and principles between South African courts and foreign courts: Assessing evidence of convergence in South African case law and its desirability in a South African context
- The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
- Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?
- Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
- Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
- The concept of social enterprise: an analysis of the current tax environment and proposed enabling tax incentives to aid the social enterprise