Similar Items: Should SA Pursue The Two-Pillar Solution In Terms Of Missing Digital Revenues In Lieu Of The Digital Services Tax?
- An analysis of the digital services tax solutions presented in Africa and early-adopting developed countries to inform South Africa on the design features for taxing the digital economy
- The Effectiveness of Pillar One as a global solution to increase tax revenues for the UK and Africa
- A Global Solution On Taxing The Digital Economy: "Does Article 12B of the UN MC adequately solve the problems encountered by the adopted unilateral measures (DSTs) to taxing the Digital Economy?"
- Tax revenue mobilisation : improving personal income tax compliance in South Africa
- Comparative analysis of revenue authorities’ approach to tax auditing and tax criminal investigation and its effect on tax compliance
- Personal Income Tax reform to secure the South African revenue base using a micro-simulation tax model
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