Similar Items: Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance
- The value added tax, with reference to South Africa
- Value-added tax obligations of social media content creators
- Value-added tax : a critical analysis of input tax in respect of share issue costs
- Dividend in specie : value-added tax implications and the resultant effect on dividends tax
- South African value-added tax implications of interactive gambling in the absence of detailed place of supply rules
- The perceptions of small business owners and consumers on the implementation of a tax lottery system to improve tax compliance behaviour in South Africa
Author: Oguttu, Annet Wanyana
- Fostering the effectiveness of reportable arrangements provisions by enhancing digitalisation at the South African Revenue Service
- Base erosion and profit shifting : the effectiveness of imposing fixed ratio limitation rules as a means of combatting excessive interest deductions
- Digitalisation to enhance country-by-country reporting for effective tax risk assessment in South Africa
- Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions
- A review of South Africa’s approach to the taxation of the digital economy in light of international developments
- The unintended consequences of tax treaties and the unfair allocation of treaty taxing rights from a developing country’s perspective