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Author: West, Craig

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The Nexus of Taxation for Artificial Intelligence According to the Organization of Economic Cooperation and Development and United Nations Model Tax Conventions

Similar Items: The Nexus of Taxation for Artificial Intelligence According to the Organization of Economic Cooperation and Development and United Nations Model Tax Conventions

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Islamic finance versus conventional finance and the taxation consequences.
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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
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The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes
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Implications of tax reform in selected countries for taxation of income in agriculture
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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
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Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles
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Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries
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International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
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Use of and variance from the United Nations model tax treaty clauses for tax treaties concluded by a group of Southern African Development Community Countries
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Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?
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A critical analysis of the interpretation of the term "associated enterprise" in provisions in South African double taxation agreement based on Article 9 of the Organisation for Economic Cooperation and Development's Model Tax Convention on Income and on Capital
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Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts
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Taxation as a real incentive for land conservation
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Image rights payment: The taxation of resident sportspersons
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Taxation principles applicable to the mining industry in South Africa
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Group taxation in South Africa : a contextual analysis
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The implications of wealth transfer taxation in the absence of estate duty
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The Taxation of Image Rights in South Africa : Validity of Tax Minimisation Schemes
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Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force
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A critical analysis of the taxation of cross-border service fees in South Africa: Motivation for the reinstatement of the withholding tax on service fees
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Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law
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The taxation of investment returns arising in collective investment schemes as compared to hedge funds
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A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
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Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.