Similar Items: A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce
- Appropriateness of the existing permanent establishment concept in the digitalised economy
- Penalties for impermissible tax avoidance in South Africa
- The impact of e-commerce on the permanent establishment definition
- The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011
- An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations
- The South African GAAR : striking a balance between permissible and impermissible tax avoidance
Author: Kujinga, Benjamin T.
- Appropriateness of the existing permanent establishment concept in the digitalised economy
- An evaluation of selected changes proposed in respect of the South African mining tax regime
- The constitutionality of search and seizure operations conducted before and after Tax Administration Act 28 of 2011
- Attributing a tax liability of a delinquent company to a representative taxpayer of the company
- The tax trade interface : an investigation of the influence of the Nigerian income tax incentives on taxpayer behaviour
- Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed