Similar Items: An analysis on the creation of a fixed place and agency permanent establishment and how BEPS action 7 will change the threshold.
- BEPS action 14 – the effectiveness of the dispute resolution proposals, with specific reference to South Africa
- A critical analysis of whether BEPS Action 1 resolves issues of source taxation
- Taxability of non-resident online retailers in South Africa and the OECD’s BEPS action plan
- The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa
- A critical analysis of the concepts permanent establishment and foreign business establishment
- The impact of e-commerce on the permanent establishment definition